Pengaruh Pengungkapan Corporate Social Responsibility dan Struktur Kepemilikan Terhadap Praktik Penghindaran Pajak (Studi Empiris pada Perusahaan Sektor Real Estate Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2010-2015)

• Main Authors: Hidayat, Taufik (Author), , Dra. Rina Trisnawati, M.Si, Ak, Ph.d (Author)
• Format: Book
• Published: 2017.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Connect to this object online
• Notes: https://eprints.ums.ac.id/49199/28/Naskah%20Publikasi.pdf; https://eprints.ums.ac.id/49199/4/HALAMAN%20DEPAN.pdf; https://eprints.ums.ac.id/49199/7/BAB%201.pdf; https://eprints.ums.ac.id/49199/8/BAB%202.pdf; https://eprints.ums.ac.id/49199/12/BAB%203.pdf; https://eprints.ums.ac.id/49199/15/BAB%204.pdf; https://eprints.ums.ac.id/49199/16/BAB%205.pdf; https://eprints.ums.ac.id/49199/20/DAFTAR%20PUSTAKA.pdf; https://eprints.ums.ac.id/49199/23/Lampiran.pdf; https://eprints.ums.ac.id/49199/24/SURAT%20PERNYATAAN%20PUBLIKASI%20ILMIAH.pdf
• Keywords: HB Economic Theory; HC Economic Development

The purpose of this study was to examine and analyze the effect of disclosure of corporate social responsibility and ownership structure to practice of tax avoidance (Empirical Study On Real Estate Sector Companies Listed in Indonesia Stock Exchange (BEI) during 2010-2015). The number of samples in the study is 107 companies. Sampling techniques using a purposive sampling method. Data analysis using multiple linear regression to test and prove the hypothesis of the study. The results showed foreign ownership structure, concentrated ownership and institutional ownership has not significant effect on the practice of tax avoidance (prob. 0,779; 0,813; 0,925> 0.05). While corporate social responsibility and family ownership structure has significantly influence the practice of tax avoidance (prob. 0,038; 0,006< 0.05).