Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan, Dan Tingkat Hutang Terhadap Penghindaran Pajak

Hernowo, Sulistio (2014) Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan, Dan Tingkat Hutang Terhadap Penghindaran Pajak. S1 thesis, STIE Indonesia Banking School.

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Abstract

Taxes is the most important source of revenue to support the state budgetrevenues. This is due to the very important role of tax in sustainingthe state budget.Payment of this tax allows tax avoidance by companies to conduct earningsmanagement. Tax avoidance is an attempt to ease the tax expense whithout unlawful theexisting regulations.The purpose of this study is to analyze the variables that influence the occurrenceof tax avoidance in the consumer goods sector which are listed in the Indonesia StockExchange in the period 2007-2011. These factors is managerial ownership, firm size,and the leverage to tax avoidance.Partial regression analysis results indicate that managerial ownership and firmsize significantly affect tax avoidance, and simultaneously variable results managerialownership, firm size and leverage significantly influence tax avoidance while the resultsof simultaneous calculations found that managerial ownership variables, firm size andleverage significantly influence tax avoidance.Keyword:Managerial Ownership, Firm Size, Leverage, Tax Avoidance.

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Ms Dyta Medina
Date Deposited: 17 Nov 2020 06:47
Last Modified: 17 Nov 2020 06:47
URI: http://repository.ibs.ac.id/id/eprint/791

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