PENGARUH FIRM SIZE, LEVERAGE, AUDIT COMMITTE, KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2019)

ANJANI, RIZKA and Meutia, Inten and Yusnaini, E (2021) PENGARUH FIRM SIZE, LEVERAGE, AUDIT COMMITTE, KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2019). Undergraduate thesis, Sriwijaya University.

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Abstract

The objective of this research wa to analyze the effect firm size, leverage, audit committee, and institutional ownership on tax avoidance of manufacturing companies various industry sector listed on Indonesia (IDX) for the period 2016-2019. 15 firms were selected as samples used purposive sampling. 60 firms with 4 years of observations. The analysis method used in this research is multiple linear regression and usinf SPSS 25. The results of this research showed firm size has no significant effect on tax avoidance, leverage has no significant effect on tax avoidance, audit committee has significant effect on tax avoidance, institutional ownwership has significant effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Akuntansi, Akuntansi Perpajakan
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 10538 not found.
Date Deposited:	01 Feb 2021 03:04
Last Modified:	01 Feb 2021 03:04
URI:	http://repository.unsri.ac.id/id/eprint/41422

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