PENGARUH PROFITABILITAS ,KEPEMILIKAN INSTITUSIONAL,  DAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK      (Studi Empiris pada Perusahaan keuangan yang Terdaftar di BEI 2017-2019 )

Lolla Kholifah; Mohamad Zulman Hakim

doi:10.31000/dinamika.v6i1.10217

PENGARUH PROFITABILITAS ,KEPEMILIKAN INSTITUSIONAL, DAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan keuangan yang Terdaftar di BEI 2017-2019 )

Lolla Kholifah, Mohamad Zulman Hakim

Abstract

Abstrak
Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, kepemilikan institusional dan komisaris independen terhadap penghindaran pajak. Penghindaran pajak (tax avoidance) merupakan variabel dependen dalam penelitian ini diukur dengan Effective Tax Rate. Data dikumpulkan dari 12 perusahaan sektor keuangan yang tercatat di Bursa Efek Indonesia (BEI) pada tahun 2017 sampai dengan 2019 Metode analisis yang digunakan dalam penelitian ini adalah regresi data panel Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap penghindaran pajak (p value < 0,005), Sedangkan kepemilikan institusional dan komisaris independen memiliki pengaruh negatif terhadap penghindaran pajak kemampuan model untuk menejelaskan penghindaran pajak adalah 92,9% dijleaskan oleh variabel-variabel lain yang tidak di teliti di dalam penelitian ini.
Kata Kunci: profitabilitas, kepemilikan institusional , komisaris independen
Abstract

the research aims to analyze the effect of profitability, institutional ownership and independent commicion on tax avoidance, tax avoidance the dependent variabel in this study measured by effecitiv Tax Rate , data were collected from 12 financial sector companies listed in the indonesian stock exchange(IDX), in 2017 to 2019 the analysis method used in this study is panel data regresion, The results showed that profitability has positive and significant effect on tax avoidance (p-value <0.05),while indtitusional ownership and indpendent commisioneris have a negative effect on tax avoidance.the ability of the profit model tax avoidance is 92.9% to explained by otrher examined in this study.
keywoards : profitability, institusional ownership, independent commicioneris

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