Analisis Pengaruh Kepemilikan Manajerial, Preferensi Risiko Eksekutif, Dewan Komisaris Independen, dan Kepemilikan Asing terhadap Tax Avoidance pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015-2019
Daftar Isi:
- This study aims to analyze the effect of managerial ownership, executive risk preferences, independent commissioners, and foreign ownership on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sample used is 139 companies. The sampling method used is purposive sampling method. Data analysis using SPSS 24.0 test tool by testing descriptive statistics, classical assumption test, multiple linear regression test and hypothesis testing. The results showed that managerial ownership had no effect on tax avoidance, executive risk preferences had no effect on tax avoidance, independent commissioners had no effect on tax avoidance and foreign ownership had no effect on tax avoidance.