PENGARUH KEPEMILIKAN INSTITUSIONAL, PERENCANAAN PAJAK DAN TAX AVOIDANCE TERHADAP MANAJEMEN LABA

Abstract

This research aimed to examine the institutional ownership, tax planning, and tax avoidance on profit management. The population or observation object used manufacturing companies in the various industries listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period and the research sample collection used purposive sampling technique to determine certain criteria given that were used as observations. The research was descriptive with a quantitative approach with secondary data analysis. The observation data were taken from the official website at the Indonesia Stock Exchange (IDX) (www.idx.co.id) and The Indonesia Stock Exchange Investment Gallery (GIBEI). The number of research samples obtained 36 observation data in the 12 companies during three years, although the research data result showed that the data was not yet normally distributed therefore it required an outlier technique and observation with 32 data. The statistical analysis method of this research used the IBM SPSS statistics 26 version. The research analysis concluded that institutional ownership did not affect the profit management, tax planning had a positive effect on profit management and tax avoidance had a positive effect on profit management.