Electronic Theses and Dissertation
Universitas Syiah Kuala
SKRIPSI
DO FOREIGN OWNERSHIP, PROFITABILITY, LEVERAGE INFLUENCE TAX AVOIDANCE AND PRACTICES OF MINING COMPANIES?
Pengarang
FIRA FARADISA - Personal Name;
Dosen Pembimbing
Heru Fahlevi - 198311092006041001 - Dosen Pembimbing I
Nomor Pokok Mahasiswa
1801103010043
Fakultas & Prodi
Fakultas Ekonomi dan Bisnis / Akuntansi (S1) / PDDIKTI : 62201
Penerbit
Banda Aceh : Fakultas Ekonomi dan Bisnis (S1)., 2022
Bahasa
Indonesia
No Classification
336.243 16
Literature Searching Service
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Penelitian ini bertujuan untuk menguji pengaruh kepemilikan asing, profitabilitas, dan leverage terhadap praktik penghindaran pajak. Penelitian ini menguji hipotesis pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2018 hingga tahun 2020. Dengan menggunakan teknik purposive sampling, diambil 39 dari 46 perusahaan pada industri pertambangan sebagai sampel dengan total 117 data observasi untuk periode sebelum dan selama pandemi COVID-19. Data tersebut kemudian dianalisis secara komparatif melalui analisis regresi linier berganda. Hasil penelitian ini mengungkapkan bahwa untuk periode pra-pandemi COVID-19, semua variabel independen secara simultan mempengaruhi variabel dependen. Secara parsial, kepemilikan asing dan leverage tidak berpengaruh signifikan terhadap penghindaran pajak. Namun, profitabilitas memiliki pengaruh negatif terhadap penghindaran pajak. Sebaliknya, untuk periode selama pandemi COVID-19, semua variabel independen secara simultan tidak mempengaruhi variabel dependen. Secara parsial, kepemilikan asing, profitabilitas, dan leverage tidak berpengaruh signifikan terhadap penghindaran pajak selama masa pandemi COVID-19.
Kata Kunci: Foreign Ownership, Profitability, Leverage, Tax Avoidance, Pra-pandemi COVID-19, Selama pandemi COVID-19.
This study is aimed to examine the influence of foreign ownership, profitability, and leverage on tax avoidance practices. This study tested the hypotheses in mining companies listed on Indonesia Stock Exchange (IDX) from 2018 to 2020. By using the purposive sampling technique, 39 out of 46 companies in the mining industry were taken as a sample with a total of 117 data observations for the period pre and during the COVID-19 pandemic. The data was then analyzed comparatively through multiple linear regression analysis. The results of this study revealed that for the period pre-COVID-19 pandemic, all independent variables simultaneously affect the dependent variable. Partially, foreign ownership and leverage have no significant effect on tax avoidance. However, profitability has a negative effect on tax avoidance. In contrast, for the period during the COVID-19 pandemic, all independent variables simultaneously did not affect the dependent variable. Partially, the foreign ownership, profitability, and leverage have no significant effect on tax avoidance for the period during the COVID-19 pandemic. Keywords: Foreign Ownership, Profitability, Leverage, Tax Avoidance, Pre-COVID-19 Pandemic, During COVID-19 Pandemic.
THE EFFECT OF TRANSFER PRICING, EARNINGS MANAGEMENT, AND COMPANY SIZE ON TAX AVOIDANCE OF MINING COMPANIES IN INDONESIA STOCK EXCHANGE (FISHAFFA NUR RIZQA, 2020)
OWNERSHIP STRUCTURE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: EVIDENCE FROM LISTED COMPANIES ON SRI-KEHATI INDEX (PUTRA MASWAN, 2018)
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