PENGARUH PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL, DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020)

Ginting, Caecilia Emeralda (2022) PENGARUH PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL, DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020). Other thesis, UPN 'Veteran" Yogyakarta.

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Abstract

ABSTRAK
Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh profitabilitas,
kepemilikan institusional, dan sales growth terhadap tax avoidance. Pengukuran tax
avoidance dalam penelitian ini diukur dengan menggunakan Effective Tax Rate (ETR).
Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia
(BEI) periode 2016-2020. Jumlah pengamatan sebanyak 520 sampel penelitian yang
diperoleh dengan teknik purposive sampling. Teknik analisis data dengan menggunakan
regresi linear berganda. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh
terhadap tax avoidance, sedangkan kepemilikan institusional dan sales growth tidak
berpengaruh terhadap tax avoidance.
Kata kunci : Profitabilitas, Kepemilikan Institusional, Sales Growth, dan Tax Avoidance.
ABSTRACT
This study aimed to examine the effect of profitability, institutional ownership, and sales
growth on tax avoidance. Tax avoidance measurements in this study was measured using the
Effective Tax Rate (ETR). This study focused on manufacturing companies listed on
Indonesia Stock Exchange (BEI) for the period 2016-2020. The analysis technique used in
this research is multiple linear regression analysis. The number of observations was 520
research samples obtained by purposive sampling technique. The results of this study
indicate that profitability has an effect on tax avoidance, while institutional ownership and
sales growth have no effect on tax avoidance.
Keywords : Profitability, Institutional Ownership, Sales Growth, and Tax Avoidance.

Item Type: Thesis (Other)
Uncontrolled Keywords: Profitability, Institutional Ownership, Sales Growth, and Tax Avoidance.
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Eko Yuli
Date Deposited: 22 Nov 2022 02:34
Last Modified: 22 Nov 2022 02:34
URI: http://eprints.upnyk.ac.id/id/eprint/31685

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