Image of Pengaruh Leverage, Kepemilikan Institusional, Kepemilikan Manajerial Dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2013-2015)
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Pengaruh Leverage, Kepemilikan Institusional, Kepemilikan Manajerial Dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2013-2015)

The aim of this study are examine the effect of leverage, institutional ownership, managerial ownership and company size to tax avoidance. Cash effective tax rates (CETR) is used to measure tax avoidance. This study uses secondary data with a sample of 62 companies listed on the Stock Exchange during the period 2013-2015. Determination of the sample was made by applying purposive sampling method. This study used multiple linear regression analysis to examine the influence of independent varibles on the dependent variable. The results of this study showed that the variable of leverage and institutional ownership have significant effect toward tax avoidance with 0,03 and 0,000. Meanwhile, managerial ownership and size company have no significant effect toward tax avoidance with 0,701 and 0,223. The effect of independent variables on the dependent variable can only explain by 19,3%.Keywords: Leverage, Institutional Ownership, Managerial Ownership, Company Size, Tax Avoidance

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0131)
02 03. 117 (0131)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
02 03. 117 (0131)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI.,
Deskripsi Fisik
x, 117 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0131)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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