CD Tesis

Pengaruh Kepemilikan Institusional Terhadap Penghindaran Pajak

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The existence of shareholders, such as institutional ownership, has an
important meaning for the company. Institutional investors tend to act cautiously
in generating company profits and have high compliance with applicable
regulations, institutional owners Ownership in supervising management
performance so that it is more optimal. With the level of institutional ownership,
the greater the level of managerial supervision so that the application of
companies and taxes carried out by the company and automatically tax avoidance
can be avoided.
This study aims to analyze the effect of institutional ownership on tax
avoidance with Profitability, Leverage, Firm Size, Growth, Fixed Asset Intensity
as control variables. This research was conducted quantitatively using secondary
data. Secondary data consists of data on the date of issuance of the company's
financial statements on the IDX website and the annual report of companies listed
on the IDX in 2016-2019. The research population is mining companies and basic
and chemical industries listed on the IDX. The sample selection procedure used
purposive sampling method with a total sample of 43 companies and the analysis
technique used was multiple linear regression.
The results of the study prove that institutional ownership has a negative
effect on tax avoidance with the variables Profitability, Leverage, Firm Size, Sales
Growth, Fixed Asset Intensity as control variables.
Key words : Institutional Ownership, Tax Avoidance, Profitability, Leverage ,
Company Size, Sales Growth, Intensity of Fixed Assets

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 221 (0023)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2021

Deskripsi Fisik

xii, 94 hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 221 (0023)

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

FATAH

Versi lain/terkait

Lampiran Berkas

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