Pengaruh leverage, ukuran perusahaan dan Kepemilikan institusional terhadap penghindaran Pajak pada perusahaan manufaktur sektor industri Barang konsumsi
Abstract
The purpose of this study was to determine the effect of leverage, firm size, and institutional
ownership on tax avoidance in manufacturing companies in the consumer goods industry
sector listed on the Indonesia Stock Exchange (IDX). The research method used is a
quantitative method. The sample in this study amounted to 53 respondents. The sampling
technique used purposive sampling technique, this research was conducted using statistical
methods assisted by the Eviews 9 program. The analysis in this study used panel data.
Secondary data by accessing the website www.idx.co.id. The object of research is
manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock
Exchange (IDX) in 2017-2021. results showed that leverage had no effect on tax avoidance
with a significance value of 0.3593, firm size had no effect on tax avoidance, a significance
value of 0.6256, and institutional ownership had no effect on tax avoidance with a value of
0.6256. significance of 1.293978.
Keywords: leverage, firm size, tax avoidance
References
Dewi, Ni Luh Putu Puspita, dan Naniek Noviari. 2017. “Pengaruh Ukuran Perusahaan,
Leverage, Profitabilitas Dan Corporate Social Responsibility Terhadap Penghindaran
Pajak (Tax Avoidance).” E-Jurnal Akuntansi 21(2): 830–59.
Faizah, Siti Nur, dan Vidya Vitta Adhivinna. 2017. “Pengaruh Roa, Leverage, Kepemilikan
Institusional Dan Ukuran Perusahaan Terhadap Tax Avoidance.” Jurnal Akuntansi 5(2):
–45.http://jurnalfe.ustjogja.ac.id/index.php/akuntansi/article/view/288.
Hidayat, Wastam Wahyu. 2018. “Pengaruh Profitabilitas, Leverage Dan Pertumbuhan
Penjualan Terhadap Penghindaran Pajak.” Jurnal Riset Manajemen dan Bisnis (JRMB)
Fakultas Ekonomi UNIAT 3(1): 19–26. http://jrmb.ejournalfeuniat.net/index.php/JRMB/article/view/82.
Ka Tiong, dan Fitria Rakhman. 2021. “Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage,
Dan Sales Growth Terhadap Penghindaran Pajak.” Jurnal Buana Akuntansi 6(1): 67–82.
http://journal.ubpkarawang.ac.id/index.php/Akuntansi/article/view/1364.
Ngadiman, Ngadiman, dan Christiany Puspitasari. 2017. “Pengaruh Leverage, Kepemilikan
Institusional, Dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Tax Avoidance)
Pada Perusahaan Sektor Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2010-
” Jurnal Akuntansi 18(3): 408–21. http://ecojoin.org/index.php/EJA/article/view/273.
Ningtyas, Debby Mustika, Suhendro, dan Anita Wijayanti. 2020. “Pengaruh Profitabilitas,
Leverage, dan Ukuran Perusahaan Terhadap Penghindaran Pajak.” Seminar Nasional
Manajemen, Ekonomi dan Akuntansi 5(1): 124–34.
https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/301/259.
Noviyani, Espi, dan Dul Muid. 2019. “Pengaruh Return on Assets, Leverage, Ukuran
Perusahaan, Intensitas Aset Tetap, dan Kepemilikan Institusional terhadap Penghindaran
Pajak.” Diponegoro Journal of Accounting 8(3): 1–11.
https://ejournal3.undip.ac.id/index.php/accounting/article/view/25712.
Sari, Novita, Elvira Luthan, dan Nini Syafriyeni. 2020. “Pengaruh Profitabilitas, Leverage,
Komisaris Independen, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap
Penghindaran Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek
Indonesia pada Tahun 2014-2018.” Jurnal Ilmiah Universitas Batanghari Jambi 20(2):
http://ji.unbari.ac.id/index.php/ilmiah/article/view913.
Stawati, Vicka. 2020. “Pengaruh Profitabilitas , Leverage Dan Ukuran Perusahaan Terhadap
Penghindaran Pajak.” Jurnal Akuntansi Dan Bisnis Jurnal Program Studi Akuntansi
(2): 147–57.
Sulaiman, Rachmat. 2021. “Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan
Terhadap Penghindaran Pajak (Tax Avoidance).” Syntax Idea 3(2): 354.
https://jurnal.syntax-idea.co.id/index.php/syntax-idea/article/view/1050.
