PENGARUH PENGHINDARAN PAJAK, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN

Sabrina Fitri Ferilli Khoirunisa, NIM.: 21108040029 (2025) PENGARUH PENGHINDARAN PAJAK, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Investment interest in Indonesia is currently quite high, especially in manufacturing sector companies. With this opportunity, companies need to make efforts to increase company value. Company value is a consideration and assessment for investors in making investment decisions. Tax avoidance is one of the efforts to increase company value, by reducing costs. In addition, investment decisions will be supported by the effectiveness of supervision by the presence of institutional ownership in the company. Another thing about the alignment of investor and management interests through managerial ownership will affect company value. The purpose of this study is to test the effect of tax avoidance, institutional ownership and managerial ownership on company value. The study population is manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023. With the criteria set, namely the company publishes a complete annual report. The next criterion is that the company does not experience losses for two consecutive years or more. Through this purposive sampling technique, a sample of 91 companies was obtained. This study uses panel data processed using a panel data regression model, through the Eviews 12 analysis tool. Data was collected through the company's 2019-2023 annual reports and Yahoo Finance. The results of the study show that tax avoidance and institutional ownership have a positive effect on company value. While managerial ownership does not affect company value.

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