Pengaruh Struktur Kepemilikan Terhadap Penghindaran Pajak

Nurohmah, Nurohmah (2025) Pengaruh Struktur Kepemilikan Terhadap Penghindaran Pajak. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

This study aims to analyze the effect of managerial ownership, institutional ownership, and foreign ownership on tax avoidance using the Book Tax Difference (BTD) as a proxy. Additionally, this research considers control variables such as Return on Assets (ROA), firm size (Size), and leverage. The research data were obtained from manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. Data collection was conducted through access to the Indonesia Stock Exchange website and the official websites of the companies under study. The research sample was selected using a purposive sampling method, resulting in a sample of 12 companies with a total of 60 observations. Data analysis was conducted using multiple linear regression techniques. The results of the study indicate that managerial ownership has a negative effect on tax avoidance, institutional ownership has a positive effect on tax avoidance, while foreign ownership does not show any effect on tax avoidance.

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