PENGARUH PERTUMBUHAN PENJUALAN, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE)

Muhammad Adnan Ashari, . (2020) PENGARUH PERTUMBUHAN PENJUALAN, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE). Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study that aims to determine the effect of sales growth, institutional ownership and managerial ownership on tax avoidance. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange for the period of 2016-2018. This study uses 33 property and real estate companies listed on the Indonesia Stock Exchange in 2016-2018 as samples prepared based on purposive sampling techniques. Testing in this study uses Panel Data Regression Analysis techniques with the Stata program and a significance level of 5%. The results of the study obtained (1) there is no significant effect of sales growth on tax avoidance, (2) there is no significant effect of institutional ownership on tax avoidance, (3) the there is a positive and significant effect of managerial ownership on tax avoidance.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil : 1610112088] [Pembimbing : Panubut Simorangkir] [Penguji 1 : Yoyoh Guritno] [Penguji 2 : Ayunita Ajengtyas]
Uncontrolled Keywords: sales growth, institutional ownership, managerial ownership and tax avoidance
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Muhammad Adnan Ashari
Date Deposited: 13 Jan 2022 03:02
Last Modified: 13 Jan 2022 03:02
URI: http://repository.upnvj.ac.id/id/eprint/8255

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