Fitri Handayani, - and Ida Farida Adi Prawira, - and Indah Fitriani, - (2025) PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK: Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2021 - 2023. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan sustainability report dan kepemilikan institusional terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2023. Metode penelitian ini menggunakan analisis regresi data panel, dengan metode pengampilan sampel menggunakan purposive sampling hinga diperoleh sebanyak 31 perusahaan manufaktur, dengan penghindaran pajak yang diukur menggunakan book tax differences. Penelitian ini menemukan hal-hal berikut: (1) Pengungkapan laporan keberlanjutan tidak berpengaruh negatif terhadap penghindaran pajak, dan (2) Kepemilikan institusional tidak berpengaruh negatif terhadap penghindaran pajak. Penelitian ini berkontribusi pada pemahaman faktor-faktor yang memengaruhi praktik penghindaran pajak di sektor manufaktur Indonesia.
This study aims to determine the effect of sustainability report disclosure and
institutional ownership on tax avoidance in manufacturing companies listed on the
Indonesia Stock Exchange (IDX) during the period of 2021-2023. This research
method uses panel data regression analysis, with the sampling method using
purposive sampling, resulting in 31 manufacturing companies. Tax avoidance is
measured using book tax differences. This study found the following: (1)
Sustainability report disclosure does not have a negative effect on tax avoidance,
and (2) Institutional ownership does not have a negative effect on tax avoidance.
This research contributes to the understanding of factors influencing tax avoidance
practices in the Indonesian manufacturing sector.
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| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?view_op=new_profile&hl=en ID Sinta Dosen Pembimbing: Ida Farida Adi Prawira: 6027190 Indah Fitriani: 6682524 |
| Uncontrolled Keywords: | Penghindaran Pajak, Pengungkapan Sustainability Report, Kepemilikan Institusional Tax Avoidance, Sustainability Report Disclosure, Institutional Ownership |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Fitri Handayani |
| Date Deposited: | 05 May 2025 03:06 |
| Last Modified: | 05 May 2025 03:06 |
| URI: | http://repository.upi.edu/id/eprint/132857 |
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