CD Tesis
Pengaruh Kepemilikan Asing, Foreign Operation Dan Manajemen Laba Riil Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2017 – 2019)
This study aims to prove empirically the effect of foreign ownership, foreign operation and real earning management in tax avoidance. This research is classified as a quantitative research. The population in this study were all manufactures firm listed on BEI period 2017-2019. While the research sample was determined by purposive sampling method in order to obtain 61 firms. The type of data used is secondary data obtained from www.idx.com. The analysis method used is multiple regression analysis and the analysis instrument used is SPSS software. Based on the research results, the first hypothesis shows that foreign ownership has an effect on tax avoidance, the second hypothesis is that foreign operations have no effect on tax avoidance and the third hypothesis is that real earnings management has an effect on tax avoidance..
Key words : Foreign ownership, foreign operation, real earnings management, tax avoidance.
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