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Pengaruh Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Sektor Consumer Non- Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022)

This research aims to examine the influence of institutional ownership and managerial ownership on tax avoidance in non-cyclical consumer sector manufacturing companies listed on the BEI in 2020 - 2022. The population in this study is non-cyclical consumer sector manufacturing companies listed on the BEI in 2020 until 2022, namely 122 companies, which were then taken as research samples using purposive sampling and obtained a sample of 13 companies which were studied for 3 years, resulting in a total sample of 36 samples. The analytical method in this research uses multiple linear regression analysis using SPSS version 26 software for data processing applications. The results of this research show that institutional ownership has a positive and significant effect on tax avoidance and managerial ownership has no effect on tax avoidance.
Keywords: Institutional Ownership, Managerial Ownership, and Tax Avoidance.

Ketersediaan
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Perpustakaan Universitas Riau 2002135954
2002135954
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2002135954
Penerbit
Pekanbaru : Univerisitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002135954
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
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Tidak tersedia versi lain

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