Pengaruh kepemilikan institusional dan kepemilikan Manajerial, profitabilitas, leverage dan Komisaris independen terhadap tax Avoidance pada industri perbankan

Dhypalonika, Magda Rista (2018) Pengaruh kepemilikan institusional dan kepemilikan Manajerial, profitabilitas, leverage dan Komisaris independen terhadap tax Avoidance pada industri perbankan. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Tax Avoidance is a step taken by a person to avoid tax. The purpose of this study was to determine whether the effects of institutional ownership, managerial ownership, profitability, leverage, and independent board of commissioners on tax avoidance. This study uses agency theory, where the relationship of agency theory to tax avoidance is with the arrangement between company management and shareholders, it will prevent the occurrence of fraud that occurs in a company management and attribution theory, where there is a correlation between attribution theory to tax avoidance. with the existence of management behavior in managing taxes. The population used in this study is the banking industry registered on Orbis and the 2013-2016 period. This sampling technique uses a sampling survey. Data analysis was processed using SPSS version 24 software. The results showed that institutional ownership, profitability and leverage variables had an effect on tax avoidance, while managerial ownership and independent board variables had no effect on tax avoidance. Keywords : tax avoidance, institutional ownership, managerial ownership, profitability, leverage, independent commissioners

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 09 Jan 2019 09:21
Last Modified: 09 Jan 2019 09:21
URI: http://eprints.perbanas.ac.id/id/eprint/3798

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