PENGARUH BEBAN PAJAK TANGGUHAN, INTENSITAS ASET TETAP, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN KEUANGAN DI BEI PERIODE 2021-2025)

Fakhri Fadhli Muhlis, NIM.: 22108040109 (2026) PENGARUH BEBAN PAJAK TANGGUHAN, INTENSITAS ASET TETAP, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN KEUANGAN DI BEI PERIODE 2021-2025). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to analyze the influence of deferred tax expense, fixed asset intensity, and institutional ownership on tax avoidance (a study of financial companies listed on the Indonesia Stock Exchange during the 2021 2025 period). The study employs a quantitative approach using secondary data from 109 companies. Analysis was conducted using panel data regression with the aid of Stata software. The results indicate that fixed asset intensity has no effect on tax avoidance, whereas deferred tax expense and institutional ownership have a positive effect on tax avoidance. These findings suggest that institutional ownership plays a significant role in curbing tax avoidance among financial companies listed on the Indonesia Stock Exchange during the 2021 2025 period.

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