Pengaruh Managerial Ability, Leverage, dan Struktur Kepemilikan Terhadap Praktik Penghindaran Pajak (Studi Kasus Subsektor Otomotif Dan Komponen yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024)

Nurjamiah, Nurjamiah (2025) Pengaruh Managerial Ability, Leverage, dan Struktur Kepemilikan Terhadap Praktik Penghindaran Pajak (Studi Kasus Subsektor Otomotif Dan Komponen yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024). Other thesis, Politeknik Negeri Bengkalis.

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Abstract

This study aims to analyze the influence of managerial ability, leverage, and ownership structure on tax avoidance practices in companies in the automotive and components subsector listed on the Indonesia Stock Exchange for the period 2020-2024. The sample size for this study was 45 samples, with the sampling method using purposive sampling. This study uses secondary data obtained by accessing www.idx.co.id. The research method used is a quantitative approach with multiple linear regression analysis techniques. The data used includes financial statements and market information from companies listed in the Automotive and Components sector during the specified period. The results of the study indicate that managerial ability, leverage, managerial ownership, and institutional ownership influence tax avoidance.

Item Type: Thesis (Other)
Uncontrolled Keywords: Managerial Ability, Leverage, Ownership Structure, Tax Avoidance
Subjects: 600 – ILMU TEKNIK DAN ILMU TERAPAN > 650 – Manajemen dan Administrasi Bisnis > 657 – Akuntansi
Divisions: Jurusan Administrasi Niaga > Sarjana Terapan (D-IV) Akuntansi Keuangan publik > SKRIPSI
Depositing User: D-IV Akuntansi Keuangan Publik Kelas B
Date Deposited: 17 Aug 2025 03:26
Last Modified: 17 Aug 2025 03:26
URI: https://eprints.polbeng.ac.id/id/eprint/1796

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