PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang terdaftar di Bursa Efek Indonesia Tahun 2017-2020)

Lestari, Shinta Bella Dwi (2022) PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang terdaftar di Bursa Efek Indonesia Tahun 2017-2020). Other thesis, UPN 'Veteran" Yogyakarta.

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Abstract

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ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan,
kepemilikan institusional, dan komisaris independen terhadap penghindaran pajak
pada perusahaan sub sektor food and beverage periode 2017-2020. Ukuran perusahaan
diukur dengan Ln (size). Kepemilikan diukur dengan membandingkan jumlah saham
yang dimiliki institusi dengan jumlah saham yang diterbitkan. Komisaris independen
diukur dengan membandingkan jumlah komisaris independen dengan jumlah total
dewan komisaris. Sedangkan Penghindaran Pajak diukur dengan effective tax rate
(ETR).
Data yang digunakan dalam penelitian ini adalah data sekunder yang berasal dari
laporan keuangan tahunan perusahaan food and beverage periode 2017-2020. Teknik
pengambilan sampel dilakukan dengan metode purposive sampling. Jumlah
perusahaan food and beverage yang dijadikan sampel sebanyak 15 perusahaan
sehingga ada 60 data observasi. Metode analisis yang digunakan adalah analisis regresi
berganda.
Hasil penelitian ini menunjukkan bahwa Ukuran Perusahaan berpengaruh
terhadap penghindaran pajak pada perusahaan food and beverage di Indonesia.
Sementara itu Kepemilikan Institusional dan Komisaris Independen tidak berpengaruh
terhadap penghindaran pajak perusahaan food and beverage di Indonesia.
Kata Kunci: Penghindaran Pajak, Ukuran Perusahaan, Kepemilikan Institusional, dan
Komisaris Independen.
x
ABSTRACT
This study aims to examine the effect of firm size, institutional ownership, and
independent commissioner on tax avoidance in sub sector food and beverage
companies for the 2017-2020 period. Firm Size is measured by Ln (size). Institutional
ownership is measured by comparing by the institution with the number of shares
issued. Independent commissioners are measured by comparing the number of
independent commissioners to the total number of commissioners. Meanwhile, tax
avoidance is measured by the effective tax ratio.
The data used in this study is secondary data originating from the annual
financial statements reports of food and beverage companies for the 2017-2020
period. The sampling technique was carried out by a purposive sampling method. The
number of food and beverage companies that are used as samples are 15 companies
so that there are 60 observational data. The analytical method used is multiple
regression analysis.
The result of this study indicates that firm size has an effect on tax avoidance in
food and beverage companies in Indonesia. Meanwhile, Institutional ownership and
independent commissioners has no effect on tax avoidance in food and beverage
companies in Indonesia.
Keywords : Tax Avoidance, Firm Size, Institutional Ownership, and Independent
Commissioners

Item Type: Thesis (Other)
Uncontrolled Keywords: Tax Avoidance, Firm Size, Institutional Ownership, and Independent Commissioners
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Eko Yuli
Date Deposited: 01 Dec 2022 06:13
Last Modified: 01 Dec 2022 06:13
URI: http://eprints.upnyk.ac.id/id/eprint/31781

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