AZIZAH, NURUL (2022) PENGARUH KONEKSI POLITIK, PROFITABILITAS, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Consumer Non Cyclical yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.
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Abstract
This study aims to prove the effect of political connections, profitability, managerial ownership, and institutional ownership on tax avoidance. The population used in this study are non-cyclicals consumer companies for the 2017-2020 period. The sampling technique used was purposive sampling and obtained a total sample of 86 data that met the criteria. The analytical method used is multiple regression analysis model using SPSS. The results of this study indicate that profitability has a negative effect on CETR which indicates a high level of tax avoidance. Meanwhile, political connections, managerial ownership and institutional ownership do not have a negative effect on CETR which shows a high level of tax avoidance.
Dosen Pembimbing: | Kusbandiyah, Ani | unspecified |
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Item Type: | Thesis (Bachelor) |
Uncontrolled Keywords: | Political Connection, Profitability, Managerial Ownership, Institutional Ownership, Tax Avoidance. |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
Depositing User: | Catur Indra Himawan |
Date Deposited: | 25 Aug 2022 00:55 |
Last Modified: | 13 Jun 2024 07:22 |
URI: | http://repository.ump.ac.id/id/eprint/13740 |
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