PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE SEBELUM DAN SAAT PANDEMI COVID-19
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Tasya Nur Fadilla, .
Subject
HF5601 Accounting
Datestamp
2022-03-21 02:37:58
Abstract :
This study aims to determine the effect of institutional ownership, managerial ownership, and audit committee on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in the 2019-2020 period. This research is a type of quantitative research that uses secondary data in the form of company annual reports. This study used a sample of 166 manufacturing companies. The technique for analyzing the data in this study uses a regression model selection test, classical assumption test, panel data regression, partial hypothesis testing (t test) and Wilcoxon signed rank test. Based on the results of data analysis, it can be concluded that (1) institutional ownership has a negative effect on tax avoidance, (2) managerial ownership and audit committee has no effect on tax avoidance, and the control variable, namely (3) profitability has a significant positive effect on tax avoidance, and (4) company size has a negative effect on tax avoidance, (5) there is a different between a tax avoidance before covid-19 pandemic and when covid-19 pandemic occurs.
This study aims to determine the effect of institutional ownership, managerial ownership, and audit committee on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in the 2019-2020 period. This research is a type of quantitative research that uses secondary data in the form of company annual reports. This study used a sample of 166 manufacturing companies. The technique for analyzing the data in this study uses a regression model selection test, classical assumption test, panel data regression, partial hypothesis testing (t test) and Wilcoxon signed rank test. Based on the results of data analysis, it can be concluded that (1) institutional ownership has a negative effect on tax avoidance, (2) managerial ownership and audit committee has no effect on tax avoidance, and the control variable, namely (3) profitability has a significant positive effect on tax avoidance, and (4) company size has a negative effect on tax avoidance, (5) there is a different between a tax avoidance before covid-19 pandemic and when covid-19 pandemic occurs.
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