UNIVERSITAS PELITA BANGSA

DAFTAR PUSTAKA

KARTU KONSULTASI BIMBINGAN TUGAS AKHIR

Nama : Nadya Ade Sulaeman

NIM / Kelas : 221610018 / AK.2016.D1 Dosen Pembimbing : Neng Asiah, S.E., M.M

Judul Tugas Akhir : Pengaruh Kepemilikan Institusional dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Properti dan Konstruksi Bangunan di Bursa Efek Indonesia Tahun 2016-2018)

Nomor Tanggal Masalah / Topik Paraf Dosen

1 30 Juni 2019 Pengarahan Tugas Akhir 2 7 Juli 2019 Pengajuan Judul

3 20 Juli 2019 Pengajuan BAB 1

4 30 Juli 2019 Revisi BAB 1, pengajuan BAB 2 5 6 Agustus 2019 Revisi BAB 2, pengajuan BAB 3 6 15 Agustus 2019 Revisi BAB 3, pengajuan BAB 4 7 10 september 2019 Revisi BAB 4, pengajuan BAB 5 8 19 September 2019 Revisi BAB 5 dan lampiran 9 30 September 2019 Acc keseluruhan

Catatan : ...

...

Bekasi, 30 September 2019 Dosen Pembimbing Tugas Akhir

Neng Asiah, S.E., M.M.

NIDN : 0420067704

66 Lampiran 2 Data Annual Report Variabel X1

Data Annual Report Kepemilikan Institusional (Jumlah saham dimiliki institusi/Jumlah saham yang beredar) periode 2016-2018

No Nama Perusahaan Tahun Jumlah saham dimiliki institusi

79 Bumi Citra Permai Tbk 2018 Rp 80 Bekasi Fajar Industrial Estate Tbk 2018 Rp 81 Binakarya Jaya Abadi Tbk 2018 Rp 82 Bhuawanatala Indah Permai Tbk 2018 Rp 83 Bukit Darmo Property Tbk 2018 Rp 84 Sentul City Tbk 2018 Rp 23.513.477.865 85 Bumi Serpong Damai Tbk 2018 86 Cowell Development Tbk 2018 Rp 87 Ciputra Development Tbk 2018 Rp 88 Nusa Konstruksi Enjiniring Tbk 2018 Rp 89 Puradelta Lestari Tbk 2018 90 Duta Pertiwi Tbk 2018 Rp 91 Fortune Mate Indonesia Tbk 2018 Rp 92 Perdana Gapura Prima Tbk 2018 Rp 93 Greenwood Sejahtera Tbk 2018 Rp 94 Indonesia Pondasi Raya Tbk 2018 Rp 95 Jaya Konstruksi Manggala Prata 2018 Rp 96 Jaya Real Property Tbk 2018 97 Lippo Cikarang Tbk 2018 Rp 98 Lippo Karawaci Tbk 2018 Rp 13.812.853.288 99 Metropolitan Kentjana Tbk 2018 Rp 100 Mega Manunggal Property Tbk 2018 Rp 101 Metropolitan Land Tbk 2018 Rp 102 Hanson International Tbk 2018 Rp 103 Indonesia Prima Property Tbk 2018 Rp 104 Paramita Bangun Saran Tbk 2018 Rp 105 PP Properti Tbk 2018 Rp 106 Pakuwon Jati Tbk 2018 Rp 33.077.598.400 107 Rista Bintang Mahkota Sejati Tbk 2018 Rp 108 Roda Vivatex Tbk 2018 Rp 109 Dadanayasa Arthatama Tbk 2018 Rp 110 Suryamas Dutamakmur Tbk 2018 Rp 111 Sitara Propertindo Tbk 2018 Rp 112 Total Bangun Persada Tbk 2018 Rp 113 Waskita Karya (persero) Tbk 2018 Rp 231.100.000 Rp 1.429.915.525 0,16 5.608.354.400 Rp 9.647.311.150 0,58 - Rp 592.280.000 0,00 3.595.072.195 Rp 5.028.669.338 0,71 2.600.000.000 Rp 6.830.992.252 0,38 Rp 55.258.659.323 0,43 Rp 11.585.196.480 Rp 19.246.696.192 0,60 4.559.167.943 Rp 4.871.214.021 0,94 8.716.333.730 Rp 18.560.303.397 0,47 3.713.779.200 Rp 5.541.165.000 0,67 Rp 39.658.300.000 Rp 48.198.111.100 0,82 1.638.372.333 Rp 1.850.000.000 0,89 1.270.000.000 Rp 2.721.000.000 0,47 3.340.330.243 Rp 4.276.655.336 0,78 6.200.760.000 Rp 7.800.760.000 0,79 - Rp 2.003.000.000 0,00 9.929.587.750 Rp 16.308.519.860 0,61 Rp 10.641.773.700 Rp 13.750.000.000 0,77 375.022.000 Rp 696.000.000 0,54 Rp 23.077.689.619 0,60 730.771.281 Rp 948.194.000 0,77 4.912.288.403 Rp 6.889.134.608 0,71 5.680.473.803 Rp 7.655.126.330 0,74 - Rp 87.824.215.792 0,00 1.282.914.672 Rp 1.745.000.000 0,74 1.351.860.100 Rp 1.500.000.000 0,90 40.103.222 Rp 61.675.671.883 0,00 Rp 48.159.602.400 0,69 277.143.663 Rp 2.656.212.826 0,10 201.603.500 Rp 268.800.000 0,75 3.032.286.298 Rp 3.317.222.000 0,91 4.610.763.088 Rp 4.772.138.237 0,97 3.259.019.800 Rp 10.069.645.750 0,32 1.926.650.000 Rp 3.410.000.000 0,57 8.963.697.887 Rp 13.573.902.600 0,66

69 Lampiran 3 Data Annual Report Variabel X2

Data Annual Report Ukuran Perusahaan (Log total aset) periode 2016-2018

No Nama Perusahaan Tahun Total Aset Ukuran

perusahaan 9 Ciputra Development Tbk 2016 Rp 29.072.250.000.000 31,00 10 Duta Anggada Realty Tbk 2016 Rp 6.066.257.596.000 29,43 11 Nusa Konstruksi Enjiniring Tbk 2016 Rp 1.555.022.620.037 28,07 12 Intiland Development Tbk 2016 Rp 11.840.059.936.442 30,10 13 Puradelta Lestari Tbk 2016 Rp 7.803.851.935.273 29,69 22 Kawasan Industri Jababeka Tbk 2016 Rp 10.733.598.205.115 30,00 23 Lippo Cikarang Tbk 2016 Rp 5.653.153.184.505 29,36 24 Lippo Karawaci Tbk 2016 Rp 45.603.683.000.000 31,45 25 Modernland Realty Tbk 2016 Rp 14.540.108.285.179 30,31 26 Metropolitan Kentjana Tbk 2016 Rp 6.612.200.867.199 29,52

70 37 Total Bangun Persada Tbk 2016 Rp 2.950.559.912.000 28,71 38 Waskita Karya (persero) Tbk 2016 Rp 61.425.181.722.030 31,75 39 Acset Indonusa Tbk 2017 Rp 5.306.479.000.000 29,30 47 Ciputra Development Tbk 2017 Rp 31.706.163.000.000 31,09 48 Puradelta Lestari Tbk 2017 Rp 7.470.941.557.319 29,64 57 Modernland Realty Tbk 2017 Rp 14.599.669.337.351 30,31 58 Metropolitan Kentjana Tbk 2017 Rp 6.828.046.514.843 29,55 59 Mega Manunggal Property Tbk 2017 Rp 5.363.669.399.000 29,31 60 Metropolitan Land Tbk 2017 Rp 4.873.830.176.000 29,21 61 Hanson International Tbk 2017 Rp 10.008.169.293.650 29,93 62 Nusa Raya Cipta Tbk 2017 Rp 2.342.166.843.820 28,48 75 Waskita Karya (persero) Tbk 2017 Rp 45.683.774.302.000 31,45 76 Acset Indonusa Tbk 2018 Rp 97.895.760.838.624 32,21 77 Agung Podomoro Land Tbk 2018 Rp 29.583.829.904.000 31,02 78 Bekasi Asri Pemula Tbk 2018 Rp 172.313.437.729 25,87 79 Bumi Citra Permai Tbk 2018 Rp 849.799.701.092 27,47

71 80 Bekasi Fajar Industrial Estate Tbk 2018 Rp 6.290.126.551.391 29,47 81 Binakarya Jaya Abadi Tbk 2018 Rp 2.333.636.785.839 28,48 82 Bhuawanatala Indah Permai Tbk 2018 Rp 2.063.247.282.902 28,36 83 Bukit Darmo Property Tbk 2018 Rp 763.537.440.279 27,36 84 Sentul City Tbk 2018 Rp 16.252.732.184.207 30,42 85 Bumi Serpong Damai Tbk 2018 Rp 52.101.492.204.552 31,58 86 Cowell Development Tbk 2018 Rp 3.733.012.257.460 28,95 87 Ciputra Development Tbk 2018 Rp 34.289.017.000.000 31,17 88 Nusa Konstruksi Enjiniring Tbk 2018 Rp 1.727.826.033.852 28,18 89 Puradelta Lestari Tbk 2018 Rp 7.500.033.435.372 29,65 90 Duta Pertiwi Tbk 2018 Rp 12.642.895.738.823 30,17 91 Fortune Mate Indonesia Tbk 2018 Rp 940.955.391.343 27,57 92 Perdana Gapura Prima Tbk 2018 Rp 1.536.453.590.418 28,06 93 Greenwood Sejahtera Tbk 2018 Rp 7.491.033.825.272 29,64 94 Indonesia Pondasi Raya Tbk 2018 Rp 1.924.077.678.884 28,29 95 Jaya Konstruksi Manggala Prata 2018 Rp 4.804.256.788.000 29,20 96 Jaya Real Property Tbk 2018 Rp 10.541.248.267.000 29,99 97 Lippo Cikarang Tbk 2018 Rp 8.589.827.000.000 29,78 98 Lippo Karawaci Tbk 2018 Rp 49.083.460.000.000 31,52 99 Metropolitan Kentjana Tbk 2018 Rp 7.008.254.843.361 29,58 100 Mega Manunggal Property Tbk 2018 Rp 6.091.322.807.000 29,44 101 Metropolitan Land Tbk 2018 Rp 5.193.962.740.000 29,28 102 Hanson International Tbk 2018 Rp 11.625.186.862.977 30,08 103 Indonesia Prima Property Tbk 2018 Rp 4.252.706.473.038 29,08 104 Paramita Bangun Saran Tbk 2018 Rp 664.737.875.477 27,22 105 PP Properti Tbk 2018 Rp 16.475.720.486.285 30,43 106 Pakuwon Jati Tbk 2018 Rp 25.018.080.224.000 30,85 107 Rista Bintang Mahkota Sejati Tbk 2018 Rp 897.968.027.638 27,52 108 Roda Vivatex Tbk 2018 Rp 2.526.489.781.165 28,56 109 Dadanayasa Arthatama Tbk 2018 Rp 5.772.828.195.000 29,38 110 Suryamas Dutamakmur Tbk 2018 Rp 3.158.642.385.060 28,78 111 Sitara Propertindo Tbk 2018 Rp 1.122.279.225.842 27,75 112 Total Bangun Persada Tbk 2018 Rp 3.228.718.157.000 28,80 113 Waskita Karya (persero) Tbk 2018 Rp124.391.581.623.636 32,45

72 Lampiran 4 Data Annual Report Variabel Y

Data Annual Report Penghindaran Pajak (Kas yang dibayarkan untuk pajak / laba sebelum pajak penghasilan) periode 2016-2018

No Nama Perusahaan Tahun Kas yang dibayarkan untuk pajak 8 Bumi Serpong Damai Tbk 2016 Rp 318.601.859.096 Rp2.065.442.901.305 0,1543 9 Ciputra Development Tbk 2016 Rp 302.742.000.000 Rp1.194.493.000.000 0,2534 10 Duta Anggada Realty Tbk 2016 Rp 32.148.776.000 Rp 186.525.740.000 0,1724 21 Jaya Real Property Tbk 2016 Rp 120.903.819.000 Rp1.027.479.880.000 0,1177 22 Kawasan Industri Jababeka Tbk 2016 Rp 108.955.444.035 Rp 512.499.728.216 0,2126 23 Lippo Cikarang Tbk 2016 Rp 55.379.961.070 Rp 549.870.873.335 0,1007 24 Lippo Karawaci Tbk 2016 Rp 540.485.000.000 Rp1.557.747.000.000 0,3470 25 Modernland Realty Tbk 2016 Rp 196.092.201.545 Rp 550.569.253.448 0,3562 26 Metropolitan Kentjana Tbk 2016 Rp 181.348.712.045 Rp1.199.799.869.120 0,1511 27 Mega Manunggal Property Tbk 2016 Rp 20.403.696.000 Rp 399.224.997.000 0,0511 34 Pakuwon Jati Tbk 2016 Rp 356.000.305.000 Rp1.731.763.680.000 0,2056 35 Roda Vivatex Tbk 2016 Rp 154.341.923 Rp 257.364.075.673 0,0006

36 Pikko Land Development Tbk 2016 Rp 11.146.457.144 Rp 64.428.855.617 0,1730 37 Total Bangun Persada Tbk 2016 Rp 77.837.636.000 Rp 225.859.099.000 0,3446 38 Waskita Karya (persero) Tbk 2016 Rp 879.126.613.906 Rp2.155.589.073.419 0,4078 39 Acset Indonusa Tbk 2017 Rp - Rp 156.775.000.000 0,0000 46 Bumi Serpong Damai Tbk 2017 Rp 328.507.045.239 Rp5.228.121.059.142 0,0628 47 Ciputra Development Tbk 2017 Rp 285.992.000.000 Rp1.057.990.000.000 0,2703 48 Puradelta Lestari Tbk 2017 Rp 45.722.180.881 Rp 670.243.686.819 0,0682 55 Jaya Real Property Tbk 2017 Rp 103.980.575.000 Rp1.162.352.423.000 0,0895 56 Lippo Cikarang Tbk 2017 Rp 129.892.000.000 Rp 380.748.000.000 0,3411 57 Modernland Realty Tbk 2017 Rp 127.730.139.246 Rp 676.791.362.305 0,1887 58 Metropolitan Kentjana Tbk 2017 Rp 142.440.002.799 Rp1.193.730.206.227 0,1193 59 Mega Manunggal Property Tbk 2017 Rp 20.594.180.000 Rp 293.104.331.000 0,0703 67 Pakuwon Jati Tbk 2017 Rp 359.037.209.000 Rp2.071.691.771.000 0,1733 68 Rista Bintang Mahkota Sejati Tbk 2017 Rp 677.932.768 Rp 15.366.324.121 0,0441 69 Roda Vivatex Tbk 2017 Rp 199.297.431 Rp 249.142.489.265 0,0008 70 Pikko Land Development Tbk 2017 Rp 9.780.247.781 Rp 24.060.421.218 0,4065 71 Dadanayasa Arthatama Tbk 2017 Rp 88.040.091.000 Rp 262.869.874.000 0,3349 72 Surya Semesta Internusa Tbk 2017 Rp 92.709.500.778 Rp1.698.096.567.386 0,0546 73 Sitara Propertindo Tbk 2017 Rp 290.352.528 Rp 1.276.478.284 0,2275 74 Total Bangun Persada Tbk 2017 Rp 89.425.478.000 Rp 234.016.063.000 0,3821 75 Waskita Karya (persero) Tbk 2017 Rp1.095.267.418.316 Rp4.620.646.154.705 0,2370 76 Acset Indonusa Tbk 2018 Rp - Rp 24.226.000.000 0,0000 77 Agung Podomoro Land Tbk 2018 Rp 157.248.954 Rp 196.738.712.000 0,0008 78 Bekasi Asri Pemula Tbk 2018 Rp 2.083.593.180 Rp 4.950.263.483 0,4209

79 Bumi Citra Permai Tbk 2018 Rp 8.122.634.797 Rp 52.887.679.483 0,1536 80 Bekasi Fajar Industrial Estate Tbk 2018 Rp 24.237.841.047 Rp 427.134.829.498 0,0567 81 Binakarya Jaya Abadi Tbk 2018 Rp 5.392.673.854 -Rp 45.489.350.270 -0,1185 82 Bhuawanatala Indah Permai Tbk 2018 Rp 13.569.180.743 -Rp 78.479.755.323 -0,1729 83 Bukit Darmo Property Tbk 2018 Rp 1.878.866.232 Rp 36.781.835.738 0,0511 84 Sentul City Tbk 2018 Rp 44.957.229.887 Rp 368.537.710.838 0,1220 85 Bumi Serpong Damai Tbk 2018 Rp 256.779.288.156 Rp1.760.420.645.427 0,1459 86 Cowell Development Tbk 2018 Rp 24.484.202.537 -Rp 224.533.427.459 -0,1090 87 Ciputra Development Tbk 2018 Rp 263.768.000.000 Rp1.345.277.000.000 0,1961 88 Nusa Konstruksi Enjiniring Tbk 2018 Rp 22.182.878.184 -Rp 143.220.763.118 -0,1549 89 Puradelta Lestari Tbk 2018 Rp 41.535.886.779 Rp 514.376.079.188 0,0808 90 Duta Pertiwi Tbk 2018 Rp 96.060.991.139 Rp1.133.182.587.932 0,0848 91 Fortune Mate Indonesia Tbk 2018 Rp 1.282.933.788 Rp 7.191.190.892 0,1784 92 Perdana Gapura Prima Tbk 2018 Rp 16.789.831.664 Rp 51.623.011.989 0,3252 93 Greenwood Sejahtera Tbk 2018 Rp 5.264.432.758 Rp 212.814.731.605 0,0247 94 Indonesia Pondasi Raya Tbk 2018 Rp 3.265.505.706 Rp 34.507.778.044 0,0946 95 Jaya Konstruksi Manggala Prata 2018 Rp 64.490.583.000 Rp 320.148.629.000 0,2014 96 Jaya Real Property Tbk 2018 Rp 140.166.277.000 Rp1.081.417.358.000 0,1296 97 Lippo Cikarang Tbk 2018 Rp 100.444.000.000 Rp2.248.060.000.000 0,0447 98 Lippo Karawaci Tbk 2018 Rp 514.770.000.000 Rp2.060.165.000.000 0,2499 99 Metropolitan Kentjana Tbk 2018 Rp 146.535.506.518 Rp1.009.936.526.194 0,1451 100 Mega Manunggal Property Tbk 2018 Rp 30.228.867.000 Rp 281.345.367.000 0,1074 101 Metropolitan Land Tbk 2018 Rp 63.252.332.000 Rp 508.299.835.000 0,1244 102 Hanson International Tbk 2018 Rp - Rp 158.702.552.676 0,0000 103 Indonesia Prima Property Tbk 2018 Rp 6.041.239.962 Rp 132.321.724.644 0,0457 104 Paramita Bangun Saran Tbk 2018 Rp 7.161.985.223 Rp 44.232.763.607 0,1619 105 PP Properti Tbk 2018 Rp 49.866.716.215 Rp 501.224.252.591 0,0995 106 Pakuwon Jati Tbk 2018 Rp 383.819.717.000 Rp2.853.882.334.000 0,1345 107 Rista Bintang Mahkota Sejati Tbk 2018 Rp 1.332.299.299 Rp 9.016.924.645 0,1478 108 Roda Vivatex Tbk 2018 Rp 420.126.022 Rp 268.959.868.154 0,0016 109 Dadanayasa Arthatama Tbk 2018 Rp 85.660.667.000 Rp 227.327.150.000 0,3768 110 Suryamas Dutamakmur Tbk 2018 Rp 11.490.284.871 Rp 85.289.325.740 0,1347 111 Sitara Propertindo Tbk 2018 Rp - Rp 952.117.451 0,0000 112 Total Bangun Persada Tbk 2018 Rp 89.432.390.000 Rp 206.897.229.000 0,4323 113 Waskita Karya (persero) Tbk 2018 Rp1.566.131.007.443 Rp5.536.442.504.008 0,2829

75 11 Nusa Konstruksi Enjiniring Tbk 2016 0,63 28,07 -0,0146 12 Intiland Development Tbk 2016 0,42 30,10 0,4316 13 Puradelta Lestari Tbk 2016 0,82 29,69 0,0688

14 Duta Pertiwi Tbk 2016 0,89 29,90 0,1028

15 Megapolitan Development Tbk 2016 0,73 27,94 0,2782 16 Fortune Mate Indonesia Tbk 2016 0,75 27,37 0,0675 17 Perdana Gapura Prima Tbk 2016 0,72 28,08 0,3395 18 Greenwood Sejahtera Tbk 2016 0,79 29,57 0,0708 19 Indonesia Pondasi Raya Tbk 2016 0,00 28,07 0,0307 20 Jaya Konstruksi Manggala Prata 2016 0,61 29,02 0,1808 21 Jaya Real Property Tbk 2016 0,79 29,77 0,1177

76 43 Bekasi Fajar Industrial Estate Tbk 2017 0,58 29,37 0,0539 44 Bukit Darmo Property Tbk 2017 0,38 27,39 0,0000

50 Megapolitan Development Tbk 2017 0,79 28,26 0,1861 51 Fortune Mate Indonesia Tbk 2017 0,47 27,41 0,1210 52 Greenwood Sejahtera Tbk 2017 0,79 29,61 0,0374 53 Indonesia Pondasi Raya Tbk 2017 0,00 28,24 0,0274 54 Jaya Konstruksi Manggala Prata 2017 0,61 29,07 0,0000 55 Jaya Real Property Tbk 2017 0,77 29,88 0,0895 80 Bekasi Fajar Industrial Estate Tbk 2018 0,58 29,47 0,0567

77 81 Binakarya Jaya Abadi Tbk 2018 0,00 28,48 -0,1185 82 Bhuawanatala Indah Permai Tbk 2018 0,71 28,36 -0,1729 83 Bukit Darmo Property Tbk 2018 0,38 27,36 0,0511

84 Sentul City Tbk 2018 0,43 30,42 0,1220

85 Bumi Serpong Damai Tbk 2018 0,60 31,58 0,1459 86 Cowell Development Tbk 2018 0,94 28,95 -0,1090 87 Ciputra Development Tbk 2018 0,47 31,17 0,1961 88 Nusa Konstruksi Enjiniring Tbk 2018 0,67 28,18 -0,1549 89 Puradelta Lestari Tbk 2018 0,82 29,65 0,0808

90 Duta Pertiwi Tbk 2018 0,89 30,17 0,0848

91 Fortune Mate Indonesia Tbk 2018 0,47 27,57 0,1784 92 Perdana Gapura Prima Tbk 2018 0,78 28,06 0,3252 93 Greenwood Sejahtera Tbk 2018 0,79 29,64 0,0247 94 Indonesia Pondasi Raya Tbk 2018 0,00 28,29 0,0946 95 Jaya Konstruksi Manggala Prata 2018 0,61 29,20 0,2014 96 Jaya Real Property Tbk 2018 0,77 29,99 0,1296 97 Lippo Cikarang Tbk 2018 0,54 29,78 0,0447 98 Lippo Karawaci Tbk 2018 0,60 31,52 0,2499 99 Metropolitan Kentjana Tbk 2018 0,77 29,58 0,1451 100 Mega Manunggal Property Tbk 2018 0,71 29,44 0,1074 101 Metropolitan Land Tbk 2018 0,74 29,28 0,1244 102 Hanson International Tbk 2018 0,00 30,08 0,0000 103 Indonesia Prima Property Tbk 2018 0,74 29,08 0,0457 104 Paramita Bangun Saran Tbk 2018 0,90 27,22 0,1619

105 PP Properti Tbk 2018 0,00 30,43 0,0995

106 Pakuwon Jati Tbk 2018 0,69 30,85 0,1345 107 Rista Bintang Mahkota Sejati Tbk 2018 0,10 27,52 0,1478 108 Roda Vivatex Tbk 2018 0,75 28,56 0,0016 109 Dadanayasa Arthatama Tbk 2018 0,91 29,38 0,3768 110 Suryamas Dutamakmur Tbk 2018 0,97 28,78 0,1347 111 Sitara Propertindo Tbk 2018 0,32 27,75 0,0000 112 Total Bangun Persada Tbk 2018 0,57 28,80 0,4323 113 Waskita Karya (persero) Tbk 2018 0,66 32,45 0,2829

78 Lampiran 6 Hasil Analisa Deskriptif

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

X1 113 ,0000 ,9662 ,579348 ,2620121

X2 113 25,8726 32,4545 29,246409 1,3074449

Y 113 -,1729 ,4323 ,132778 ,1364696

Valid N (listwise) 113

Descriptive Statistics

Mean Std. Deviation N

Y ,132778 ,1364696 113

X1 ,579348 ,2620121 113

X2 29,246409 1,3074449 113

79 Lampiran 7 Hasil Histogram

80 Lampiran 8 Hasil Normal P-P Plot

81 Lampiran 9 Hasil Uji Multikolinearitas

One-Sample Kolmogorov-Smirnov Test

Unstandardized Residual

N 113

Normal Parameters^a,b Mean ,0000000

Std. Deviation ,13475938

Most Extreme Differences Absolute ,077

Positive ,077

Negative -,068

Test Statistic ,077

Asymp. Sig. (2-tailed) ,098^c

a. Test distribution is Normal.

b. Calculated from data.

c. Lilliefors Significance Correction.

Coefficients^a

Model

Collinearity Statistics Tolerance VIF 1 (Constant)

X1 ,998 1,002

X2 ,998 1,002

a. Dependent Variable: Y

82 Lampiran 10 Hasil Uji Autokorelasi

Model Summary^b

Model R R Square

Adjusted R Square

Std. Error of the

Estimate Durbin-Watson

1 ,158^a ,025 ,007 ,1359789 1,961

a. Predictors: (Constant), X2, X1 b. Dependent Variable: Y

83 Lampiran 11 Hasil Uji Heterokedastisitas

Coefficients^a

Model

Unstandardized Coefficients

Standardized Coefficients

t Sig.

B Std. Error Beta

1 (Constant) ,236 ,175 1,351 ,180

Kepemilikan Institusional ,025 ,030 ,079 ,827 ,410

Ukuran Perusahaan -,005 ,006 -,078 -,826 ,411

a. Dependent Variable: ABS_RES

84 Lampiran 12 Hasil Uji R Square

Model Summary^b

Model R R Square

Adjusted R Square

Std. Error of the

Estimate Durbin-Watson

1 ,158^a ,025 ,007 ,1359789 1,961

a. Predictors: (Constant), X2, X1 b. Dependent Variable: Y

85 Lampiran 13 Hasil Uji Parsial (Uji T)

Coefficients^a

Model

Unstandardized Coefficients

Standardized Coefficients

t Sig.

B Std. Error Beta

1 (Constant) -,303 ,288 -1,053 ,295

X1 ,039 ,049 ,075 ,793 ,429

X2 ,014 ,010 ,135 1,437 ,153

a. Dependent Variable: Y

86 Lampiran 14 Hasil Uji Simultan (Uji F)

ANOVA^a

Model Sum of Squares df Mean Square F Sig.

1 Regression ,052 2 ,026 1,405 ,250^b

Residual 2,034 110 ,018

Total 2,086 112

a. Dependent Variable: Y b. Predictors: (Constant), X2, X1

87 Lampiran 15 Tabel Durbi-Watson (DW)

Tabel Durbi-Watson, a = 5%, n=113, k=2

117 1.6812 1.7156 1.6638 1.7332 1.6462 1.7512 1.6284 1.7696 1.6105 1.7883 118 1.6826 1.7167 1.6653 1.7342 1.6479 1.7520 1.6303 1.7702 1.6125 1.7887 119 1.6839 1.7178 1.6669 1.7352 1.6496 1.7528 1.6321 1.7709 1.6145 1.7892 120 1.6853 1.7189 1.6684 1.7361 1.6513 1.7536 1.6339 1.7715 1.6164 1.7896 121 1.6867 1.7200 1.6699 1.7370 1.6529 1.7544 1.6357 1.7721 1.6184 1.7901 122 1.6880 1.7210 1.6714 1.7379 1.6545 1.7552 1.6375 1.7727 1.6203 1.7905 123 1.6893 1.7221 1.6728 1.7388 1.6561 1.7559 1.6392 1.7733 1.6222 1.7910 124 1.6906 1.7231 1.6743 1.7397 1.6577 1.7567 1.6409 1.7739 1.6240 1.7914 125 1.6919 1.7241 1.6757 1.7406 1.6592 1.7574 1.6426 1.7745 1.6258 1.7919 126 1.6932 1.7252 1.6771 1.7415 1.6608 1.7582 1.6443 1.7751 1.6276 1.7923 127 1.6944 1.7261 1.6785 1.7424 1.6623 1.7589 1.6460 1.7757 1.6294 1.7928 128 1.6957 1.7271 1.6798 1.7432 1.6638 1.7596 1.6476 1.7763 1.6312 1.7932 129 1.6969 1.7281 1.6812 1.7441 1.6653 1.7603 1.6492 1.7769 1.6329 1.7937 130 1.6981 1.7291 1.6825 1.7449 1.6667 1.7610 1.6508 1.7774 1.6346 1.7941 131 1.6993 1.7301 1.6838 1.7458 1.6682 1.7617 1.6523 1.7780 1.6363 1.7945 132 1.7005 1.7310 1.6851 1.7466 1.6696 1.7624 1.6539 1.7786 1.6380 1.7950 133 1.7017 1.7319 1.6864 1.7474 1.6710 1.7631 1.6554 1.7791 1.6397 1.7954 134 1.7028 1.7329 1.6877 1.7482 1.6724 1.7638 1.6569 1.7797 1.6413 1.7958 135 1.7040 1.7338 1.6889 1.7490 1.6738 1.7645 1.6584 1.7802 1.6429 1.7962 136 1.7051 1.7347 1.6902 1.7498 1.6751 1.7652 1.6599 1.7808 1.6445 1.7967

89 Lampiran 16 Distribusi nilai T tabel

Tabel T, Df = 110, a= 0,05, k=2

90 Lampiran 17 Distribusi nilai F tabel

Tabel F, df=110, k=2, a=0,05

Titik Persentase Distribusi F untuk Probabilita = 0,05

df untuk

132 3.91 3.06 2.67 2.44 2.28 2.17 2.08 2.01 1.95 1.90 1.86 1.83 1.79 1.77 1.74 133 3.91 3.06 2.67 2.44 2.28 2.17 2.08 2.01 1.95 1.90 1.86 1.83 1.79 1.77 1.74 134 3.91 3.06 2.67 2.44 2.28 2.17 2.08 2.01 1.95 1.90 1.86 1.83 1.79 1.77 1.74 135 3.91 3.06 2.67 2.44 2.28 2.17 2.08 2.01 1.95 1.90 1.86 1.82 1.79 1.77 1.74

Dalam dokumen PENGARUH KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Halaman 80-106)