PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN KELUARGA DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI 2016-2021)

QALBI, RAYKHANAH and Saftiana, Yulia and Kalsum, Umi (2023) PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN KELUARGA DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI 2016-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of firm size, institutional ownership, family ownership and accounting conservatism on Tax Avoidance. The data in this study used a quantitative descriptive method. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2021. Testing the research hypothesis using multiple linear regression analysis techniques using SPSS Version 24.0. The results of this study indicate that firm size has a no effect on tax avoidance. Institutional ownership has significant effect on tax avoidance. Family ownership has a no effect on tax avoidance. Accounting conservatism has a no effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	ukuran perusahaan, kepemilikan institusional, kepemilikan keluarga, konservatisme akuntansi, Tax Avoidance
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD69 Other Including business consultants, capacity, size of industries, etc. H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Raykhanah qalbi
Date Deposited:	16 Mar 2023 06:27
Last Modified:	16 Mar 2023 06:27
URI:	http://repository.unsri.ac.id/id/eprint/90989

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