PENGARUH KEPEMILIKAN INSTITUSIONAL DAN FINANCIAL REPORTING AGGRESSIVENESS TERHADAP TAX AVOIDANCE

Febian Bhayu Prakoso, . (2021) PENGARUH KEPEMILIKAN INSTITUSIONAL DAN FINANCIAL REPORTING AGGRESSIVENESS TERHADAP TAX AVOIDANCE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

[img] Text
ABSTRAK.pdf
Download (54kB)
[img] Text
AWAL.pdf
Download (509kB)
[img] Text
BAB 1.pdf
Download (83kB)
[img] Text
BAB 2.pdf
Restricted to Repository UPNVJ Only
Download (283kB)
[img] Text
BAB 3.pdf
Restricted to Repository UPNVJ Only
Download (336kB)
[img] Text
BAB 4.pdf
Restricted to Repository UPNVJ Only
Download (444kB)
[img] Text
BAB 5.pdf
Download (123kB)
[img] Text
DAFTAR PUSTAKA.pdf
Download (139kB)
[img] Text
RIWAYAT HIDUP.pdf
Restricted to Repository UPNVJ Only
Download (55kB)
[img] Text
LAMPIRAN.pdf
Restricted to Repository UPNVJ Only
Download (3MB)
[img] Text
ARTIKEL.pdf
Restricted to Repository UPNVJ Only
Download (477kB)

Abstract

This study aims to determine the effect of institutional ownership and financial reporting aggressiveness on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019 period. This research is a type of quantitative research that uses secondary data in the form of company annual reports. This study used a sample of 150 manufacturing companies. The technique for analyzing the data in this study uses a regression model selection test, classical assumption test, panel data regression, and partial hypothesis testing (t test). Based on the results of data analysis, it can be concluded that (1) institutional ownership has no effect on tax avoidance, (2) financial reporting aggressiveness has a significant positive effect on tax avoidance, and the control variable, namely (3) profitability has a significant positive effect on tax avoidance, and (4) company size has no effect on tax avoidance.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 1710112118] [Pembimbing: Dianwicaksih Arieftiara] [Penguji 1: Wiwi Idawati] [Penguji 2: Dwi Jaya Kirana] [Dekan: Dianwicaksih Arieftiara] [Ketua Program Studi: Andi Manggala Putra]
Uncontrolled Keywords: institutional ownership, financial reporting aggressiveness, profitability, firm size, tax avoidance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Febian Bhayu Prakoso
Date Deposited: 07 Jan 2022 00:59
Last Modified: 07 Jan 2022 00:59
URI: http://repository.upnvj.ac.id/id/eprint/11585

Actions (login required)

View Item View Item