Nisa Ayu Nurulita, 7211418095 (2022) PENGARUH PROFITABILITY, INSTITUTIONAL OWNERSHIP, CORPORATE SOCIAL RESPONSIBILITY, DAN TUNNELING INCENTIVE TERHADAP TAX AVOIDANCE. Under Graduates thesis, Universitas Negeri Semarang.

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Abstract

Tax avoidance is a strategy that can be used by company management to reduce the tax burden legally by exploiting the weaknesses in the laws and regulations of taxation. From the point of view of the government and tax authorities, tax avoidance is unacceptable and has received poor attention because it is a form of tax reduction even though it is legal by law. This is possible in Indonesia, which adheres to a tax calculation system with a self-assessment system, namely an independent tax calculation system. This study aims to analyze the effect of profitability, institutional ownership, corporate social responsibility, and tunneling incentive on tax avoidance. In this study, tax avoidance is measured using the effective tax rate (ETR) by calculating the company's tax burden divided by profit before tax during a certain period. The population of this study uses manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The data used in this study is secondary data obtained from the annual reports and financial statements of manufacturing companies through the website www.idx.co.id. The sampling technique used is purposive sampling, so the final sample is 22 manufacturing companies or 83 units of analysis. The data analysis technique used is a multiple linear regression analysis model with Ordinary Least Square (OLS) method. The results show that corporate social responsibility and tunneling incentive have a negative effect on tax avoidance. Meanwhile, profitability and institutional ownership have no effect on tax avoidance. This study concludes that profitability and institutional ownership have no effect on tax avoidance, so it is recommended that researchers add variables that can contribute to tax avoidance for example corporate social performance variable. The suggestion given for further research is to use the GRI G4 disclosure proxy as a measurement of the Corporate Social Responsibility variable.

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