Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, Komisaris Independen, dan Leverage terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur Sektor Aneka Indutri yang terdaftar di Bursa Efek Indonesia tahun 2015-2019
| Main Author: | Wiranti, Try |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2021
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| Subjects: | |
| Online Access: |
http://eprints.perbanas.ac.id/9216/1/ARTIKEL%20ILMIAH.pdf http://eprints.perbanas.ac.id/9216/2/COVER.pdf http://eprints.perbanas.ac.id/9216/3/BAB%20I.pdf http://eprints.perbanas.ac.id/9216/4/BAB%20II.pdf http://eprints.perbanas.ac.id/9216/5/BAB%20III.pdf http://eprints.perbanas.ac.id/9216/6/BAB%20IV.pdf http://eprints.perbanas.ac.id/9216/49/BAB%20V.pdf http://eprints.perbanas.ac.id/9216/8/LAMPIRAN.pdf http://eprints.perbanas.ac.id/9216/ |
Daftar Isi:
- This study aims to examine the effect of firm size, institutional ownership, independent commissioners, and leverage on tax avoidance in Manufacturing Companies in the Multi-Industrial Sector listed on the IDX in 2015-2019. The population in this study were 50 companies with 250 data for five years (2015-2019) and the sampling technique used the purposive sampling method. Data analysis techniques used include descriptive statistics, classical assumption test, and multiple linear regression using SPSS software. The test results shows that firm size and independent commissioners have an effect on tax avoidance, while institutional ownership and leverage have no effect on tax avoidance.