Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Capital Intensity Terhadap Penghindaran Pajak

Nabil Rozan, . (2021) Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Capital Intensity Terhadap Penghindaran Pajak. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study is a quantitative study that aims to determine the effect of managerial ownership, institutional ownership, and capital intensity on tax avoidance. Tax avoidance in this study uses the Book Tax Difference (BTD) measurement. The sample of this research is 184 manufacturing and mining companies listed on the Indonesia Stock Exchange during the 2017-2019 period. The analytical technique used is multiple linear regression analysis with panel data regression using the STATA program and a significance level of 5%. The results of this study show that (1) managerial ownership has no effect on tax avoidance. (2) institutional ownership has no effect on tax avoidance. (3) capital intensity has no effect on tax avoidance.

Item Type: Thesis (Skripsi)
Additional Information: [No Panggil: 1710112001] {Pembimbing: Dianwicaksih Arieftiara] [Penguji 1: Lidya Primta Surbakti] [Penguji 2: Ira Geraldina]
Uncontrolled Keywords: Managerial Ownership, Institutional Ownership, Capital Intensity, Tax Avoidance.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Nabil Rozan
Date Deposited: 05 Apr 2022 01:38
Last Modified: 05 Apr 2022 01:38
URI: http://repository.upnvj.ac.id/id/eprint/12223

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