Pengaruh pertumbuhan penjualan, kepemilikan institusional dan financial distress terhadap penghindaran pajak
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Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Khristina Curry
Kata Kunci : Tax Avoidance, Sales Growth, Institutional Ownership, Financial Distress, Property and Real Estate S
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_TA_IKU_025042201009_Halaman-Judul.pdf | 10 | |
| 2. | 2026_TA_IKU_025042201009_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_TA_IKU_025042201009_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2026_TA_IKU_025042201009_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_TA_IKU_025042201009_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2026_TA_IKU_025042201009_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_TA_IKU_025042201009_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 2 | |
| 8. | 2026_TA_IKU_025042201009_Bab-1.pdf | 8 | |
| 9. | 2026_TA_IKU_025042201009_Bab-2.pdf | 14 |
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| 10. | 2026_TA_IKU_025042201009_Bab-3.pdf | 7 |
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| 11. | 2026_TA_IKU_025042201009_Bab-4.pdf | 13 |
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| 12. | 2026_TA_IKU_025042201009_Bab-5.pdf | 3 | |
| 13. | 2026_TA_IKU_025042201009_Daftar-Pustaka.pdf | 6 | |
| 14. | 2026_TA_IKU_025042201009_Lampiran.pdf | 4 |
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P Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan penjualan, kepemilikan institusional, dan financial distress terhadap penghindaran pajak pada perusahaan sektor properti dan real estate yang terdaftar di bursa efek indonesia (bei) selama periode 2020–2024. penelitian kuantitatif ini menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan, dengan metode analisis berupa regresi data panel melalui uji chow dan uji hausman untuk pemilihan model, serta uji koefisien determinasi (r²), uji t, dan uji f untuk pengujian hipotesis menggunakan perangkat lunak eviews 9.0. populasi penelitian mencakup 92 perusahaan sektor properti dan real estate, dan melalui teknik purposive sampling diperoleh 12 perusahaan sebagai sampel. hasil penelitian menunjukkan bahwa pertumbuhan penjualan berpengaruh positif dan signifikan terhadap penghindaran pajak, kepemilikan institusional tidak berpengaruh signifikan, sedangkan financial distress berpengaruh negatif dan signifikan terhadap penghindaran pajak pada perusahaan sektor properti dan real estate.
T This study aims to analyze the effect of sales growth, institutional ownership, and financial distress on tax avoidance in property and real estate sector companies listed on the indonesia stock exchange (idx) during the period 2020–2024. this quantitative research uses secondary data obtained from the annual reports of listed companies, and the analytical method applied is panel data regression with model selection conducted through the chow test and hausman test, followed by hypothesis testing using the coefficient of determination (r²), t-test, and f-test with the assistance of eviews 9.0 software. the population of this study consists of 92 property and real estate sector companies, from which 12 companies were selected using purposive sampling. the results show that sales growth has a positive and significant effect on tax avoidance, institutional ownership has no significant effect on tax avoidance, and financial distress has a negative and significant effect on tax avoidance in property and real estate sector companies.
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