Faktor-Faktor yang Mempengaruhi Tax Avoidance pada Perusahaan Jasa Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia

Listianah, Lutfiah (2019) Faktor-Faktor yang Mempengaruhi Tax Avoidance pada Perusahaan Jasa Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Tax avoidance is a tax saving that are done base on the law by taxpayer that does not conflict with the tax regulation by exploit the weaknesses of the tax law. The purpose of this research to know about influence of managerial ownership, institutional ownership, foreign ownership, size and leverage against tax avoidance. This research subject use the financial service companies enrolled in the Indonesian Stock Exchange (IDX) 2016-2018 by using the purposive sampling method. The sample in this study get 59 financial service companies in 3 years become 177 sample company data used. The technic analysis data is used multiple regression method. The result of this study is managerial ownership and institutional ownership do not influence on tax avoidance, but foreign ownership, size and leverage influence on tax avoidance

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: LUTFIAH LISTIANAH
Date Deposited: 15 Oct 2019 04:35
Last Modified: 15 Oct 2019 04:36
URI: http://eprints.perbanas.ac.id/id/eprint/4847

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