CD Skripsi

Pengaruh Sales Growth, Koneksi Politik, Dan Kepemilikan Institusional Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018)

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ABSTRACT
This study aims to analyze the effect of sales growth, political connections, and
institusional ownership on tax avoidance. The dependent variable is tax avoidance in this
study were measured using Book Tax Difference (BTD). The population in this study was
a manufacturing companies listed on the Indonesia Stock Exchange period 2016-2018.
The total samples in this study were 44 companies determined by the purposive sampling
method. This study uses documentation data collection methods obtained from data
tracking through electronic media such as annual report data and company financial
statements that are sampled. Data processing techniques in this study use the method of
multiple linear regression analysis with SPSS Version 21. The results of this study
indicate that the sales growth have significant effect on tax avoidance, with p-value of
sales growth (0.000 < 0.05) and institusional ownership have significant effect on tax
avoidance, with p-value of the institusional ownership (0.000 < 0.05). While political
connections has no effect on tax avoidance, with a p-value of political connections
(0.000 < 0.05).
Keywords: Sales Growth, Political Connections, Institusional Ownership, Tax Avoidance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0073)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi., 2021

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0073)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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