i 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)

Azizah, Nurul (2022) i 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.

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