Rahmawati, Ananda Ayu (2022) Pengaruh Sales Growth, Kepemilikan Manajerial, Kepemilikan Institusional, Dan Komisaris Independen Terhadap Tax Avoidance. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
This study aims to determine the effect of sales growth, managerial ownership, institu-tional ownership, and independent commissioners on tax avoidance. In this study, to see the tax avoidance carried out by the company using the cash effective tax rate (CETR) formula. This study focuses on manufacturing companies listed on the Indonesian stock exchange in 2016-2020. The method used is a quantitative method. The researcher uses 190 manufactur-ing companies in Indonesia as the population. While the sample used is 40 manufacturing companies that have been listed on the Indonesia Stock Exchange for the 2016–2020 period. The sampling technique used in this study was purposive sampling, which is a method of col-lecting samples with the criteria set by the researcher. The analytical technique used in this research is descriptive statistical analysis and multiple linear regression analysis with the help of the IBM SPSS Statistics 24 application for Windows. The data used is secondary data orig-inating from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange during 2016-2020. The results of this study indicate that managerial owner-ship and independent commissioners have an effect on tax avoidance, while sales growth and institutional ownership have no effect on tax avoidance.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | ANANDA AYU RAHMAWATI |
| Date Deposited: | 22 Apr 2022 07:08 |
| Last Modified: | 22 Apr 2022 07:08 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8830 |
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