Syifa Saida Rahma, . (2023) PENGARUH KEPEMILIKAN MANAJERIAL DAN MANAGERIAL ABILITY TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
![[img]](http://repository.upnvj.ac.id/style/images/fileicons/text.png) |
Text
ABSTRAK.pdf Download (10kB) |
|
Text
AWAL.pdf Download (1MB) |
|
Text
BAB 1.pdf Download (341kB) |
|
Text
BAB 2.pdf Restricted to Repository UPNVJ Only Download (733kB) |
|
Text
BAB 3.pdf Restricted to Repository UPNVJ Only Download (501kB) |
|
Text
BAB 4.pdf Restricted to Repository UPNVJ Only Download (719kB) |
|
Text
BAB 5.pdf Download (314kB) |
|
Text
DAFTAR PUSTAKA.pdf Download (456kB) |
|
Text
RIWAYAT HIDUP.pdf Restricted to Repository UPNVJ Only Download (124kB) |
|
Text
LAMPIRAN.pdf Restricted to Repository UPNVJ Only Download (1MB) |
|
Text
HASIL PLAGIARISME.pdf Restricted to Repository staff only Download (11MB) |
|
Text
ARTIKEL KI.pdf Restricted to Repository staff only Download (763kB) |
Abstract
This study was conducted to examine the effect of managerial ownership and managerial ability on tax avoidance with firm size as moderating variable and profitability and leverage as control variables. This study is a quantitative research using fixed effect model. This study uses secondary data in the form of company annual reports. The sampling technique used purposive sampling with a total of 261 samples from 87 manufacturing companies in 2019-2021. The results of data analysis indicate that (1) managerial ownership has no effect on tax avoidance, (2) managerial ability has a significant negative effect on tax avoidance, (3) firm size has no effect in strengthening the relationship between managerial ownership and tax avoidance, and (4) firm size has no effect in strengthening the relationship between managerial ability and tax avoidance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 1910112197] [Pembimbing : Masripah] [Penguji 1 : Akhmad Saebani] [Penguji 2 : Ekawati Jati Wibawaningsih] |
| Uncontrolled Keywords: | Tax Avoidance, Managerial Ownership, Managerial Ability, Firm Size. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Syifa Saida Rahma |
| Date Deposited: | 14 Mar 2023 02:34 |
| Last Modified: | 14 Mar 2023 02:34 |
| URI: | http://repository.upnvj.ac.id/id/eprint/22291 |
Actions (login required)
 |
View Item |