PENGARUH PROFITABILITAS, LIQUIDITAS, LEVERAGE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2015 - 2019) (original) (raw)
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Journal of Accounting and Capital Market Politeknik Bisnis dan Pasar Modal Campus - BCM, 2019
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Journal of Economic, Business and Engineering (JEBE), 2020
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kepemilikan institusional, komisaris independen, komite audit , kualitas audit dan kepemilikan manajerial terhadap penghindaran pajak (Tax Avoidan) pada perusahaan manufaktur yang terdaftar di BEI tahun 2016 sampai 2018. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI periode tahun 2016 sampai 2018 yaitu sebanyak 162 perusahaan. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling sehingga yang memenuhi kriteria sampel sebanyak 31 perusahaan. Sember data adalah data sekunder yang diperoleh dari situs resmi BEI (www.idx.co.id). Penelitian ini menggunakan analisis regresi berganda dengan bantuan program SPSS v.23 untuk menganalisis data. Hasil penelitian menunjukkan bahwa variabel kepemilikan institusional mempunyai pengaruh terhadap tax avoidance, sedangkan komisaris independen, komite audit, kualitas audit dan kepemilikan manajerial tidak mempunyai pengaruh terhadap tax av...