PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PENGHINDARAN PAJAK

• Main Author: Rani Indah Sari, (Author)
• Format: Book
• Published: 2020-07-07.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

This search to examine the effect of ownership structure consisting of institutional ownership, managerial ownership, family ownership and foreign ownership of tax avoidance. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The sampling method use purposive sampling technique and the results 171 samples in this study. Testing the hypothesis in this study is a linear regression test with effective tax rate (ETR) and boox tax-different (BTD) models using STATA 13. The test results obtained that institutional ownership is tested with the ETR and BTD models not significant affect the tax avoidance, managerial ownership tested using the ETR model has a negative and significant effect on tax avoidance, while using the BTD model has no effect on tax avoidance, family ownership tested using the ETR and BTD models has no effect on tax avoidance, foreign ownership is tested using the ETR model has a positive and significant effect on tax avoidance, while being tested using the BTD model has no effect on tax avoidance.

Item Description

http://repository.upnvj.ac.id/8620/1/ABSTRAK.pdf
http://repository.upnvj.ac.id/8620/12/AWAL%20.pdf
http://repository.upnvj.ac.id/8620/3/BAB%201.pdf
http://repository.upnvj.ac.id/8620/4/BAB%202.pdf
http://repository.upnvj.ac.id/8620/5/BAB%203.pdf
http://repository.upnvj.ac.id/8620/6/BAB%204.pdf
http://repository.upnvj.ac.id/8620/7/BAB%205.pdf
http://repository.upnvj.ac.id/8620/8/DAFTAR%20PUSTAKA.pdf
http://repository.upnvj.ac.id/8620/9/RIWAYAT%20HIDUP.pdf
http://repository.upnvj.ac.id/8620/10/LAMPIRAN.pdf
http://repository.upnvj.ac.id/8620/11/ARTIKEL%20KI.pdf