Skripsi

PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL,UKURAN PERUSAHAAN, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024

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This study aims to analyze the influence of managerial ownership, institutional ownership, company size, and capital intensity on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange in 2020-2024. The research method used is a quantitative method. The type of data in this study is secondary quantitative data obtained from the company's annual financial reports. The sampling technique for this study used a purposive sampling technique, with a total of 20 companies and 100 observations. The analysis in this study is descriptive and multiple linear regression analysis using the SPSS software application. The results of this study indicate that managerial ownership has no significant effect on tax avoidance. Institutional ownership has a significant effect on tax avoidance. Company size has a significant effect on tax avoidance. Capital intensity has a significant effect on tax avoidance. Key words: Managerial Ownership, Institutional Ownership, Firm Size, Capital Intensity, Tax Avoidance.

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Detail Information

Series Title

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Call Number

T1906912025

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xix 103 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

658.153 07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Ekonomi Akuntansi
Manajemen Pajak

Specific Detail Info

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Statement of Responsibility

KA

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