PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK

SK, MEILINA LESTARI and Fuadah, Luk Luk and Hidayat, Muhammad (2021) PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of institutional ownership, managerial ownership, company size, profitability, and leverage to tax avoidance. This study focused on manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2017-2019 with a population of 179 companies. Determination of the number of samples using purposive sampling method, samples obtained by 64 manufacturing companies. Hypothesis testing is done by multiple linear regression analysis technique. Hypothesis testing method using significance level of 5%. This study obtained the first result, the institutional ownership variable negatively affect the tax avoidance. The second result, the managerial ownership variable negatively affect the tax avoidance. The third result, the company size variable positively affect the tax avoidance. The fourth result, the profitability variable negatively affect the tax avoidance. The fifth result, on the leverage variable negatively affect the tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Institutional Ownership, Managerial Ownership, Company Size, Profitability, Leverage, Tax Avoidance
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Meilina Lestari SK
Date Deposited:	13 Jul 2021 04:32
Last Modified:	13 Jul 2021 04:32
URI:	http://repository.unsri.ac.id/id/eprint/49776

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