| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Hajjariah, Putri Amalia |
|
| dc.creator |
Nurhayati, Nunung |
|
| dc.date |
2020-01-25 |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/19767 |
|
| dc.identifier |
10.29313/.v0i0.19767 |
|
| dc.description |
Abstract. This study aims to determine the effect of profitability and institutional ownership on tax avoidance. In this study, the profitability is measured by the calculation formula Return On Assets. Institutional ownership is measured by comparing the number of institutional shares with the number of shares outstanding. The research method used is descriptive verification method. Tax avoidance is measured by Cash Effective Tax Rate. The research method used in this research is descriptive and verification method. The population in this study were 45 manufacturing companies of industrial and consumer goods sectors which were listed on the Indonesia Stock Exchange in 2016-2018 using a purposive sampling method, in order to obtain a sample of 12 companies that met the criteria. Data were analyzed using multiple regression ananlysis. The results show that (1) profitability has positive effects and significant on tax avoidance (2) institutional ownership has negative effects and significant tax avoidance.v Keywords: Profitability, Institutional Ownership, Tax Avoidance. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas dan kepemilikan institusional terhadap tax avoidance. Dalam penelitian ini, profitabilitas diukur dengan rumus perhitungan Return On Assets. Kepemilikan institusional diukur dengan membandingkan jumlah saham yang dimiliki institusi dengan jumlah saham yang beredar. Tax avoidance diukur dengan Cash Effective Tax Rate. Metode penelitian dalam penelitian ini yakni metode deskriptif dan verifikatif. Populasi dalam penelitian ini adalah 45 perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2016-2018 dengan menggunakan metode purposive sampling, sehingga didapatlah sampel 12 perusahaan yang memenuhi kriteria. Data yang digunakan berupa data sekunder yang diperoleh dari www.idx.co.id., Data kemudian di analisis. menggunakan analisis regresi berganda. Hasil dari penelitian ini menunjukan (1) profitabilitas berpengaruh positif dan signifikan;terhadap tax avoidance (2) kepemilikan institusional berpengaruh negatif dan signifikan terhadap tax avoidance.Kata Kunci: Profitabilitas, Kepemilikan Institusional, Tax Avoidance. |
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| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/19767/pdf |
|
| dc.rights |
Copyright (c) 2020 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 1, Prosiding Akuntansi (Februari, 2020); 52-56 |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 1, Prosiding Akuntansi (Februari, 2020); 52-56 |
|
| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v0i0 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Profitabilitas, Kepemilikan Institusional, Tax Avoidance. |
|
| dc.title |
Pengaruh Profitabilitas dan Kepemilikan Institusional terhadap Tax Avoidance |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
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| dc.type |
Kualitatif |
|