Rani Indah Sari, . (2020) PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PENGHINDARAN PAJAK. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
![[img]](http://repository.upnvj.ac.id/style/images/fileicons/text.png) |
Text
ABSTRAK.pdf Download (11kB) |
|
Text
AWAL .pdf Download (815kB) |
|
Text
BAB 1.pdf Download (243kB) |
|
Text
BAB 2.pdf Restricted to Repository UPNVJ Only Download (551kB) |
|
Text
BAB 3.pdf Restricted to Repository UPNVJ Only Download (318kB) |
|
Text
BAB 4.pdf Restricted to Repository UPNVJ Only Download (611kB) |
|
Text
BAB 5.pdf Download (126kB) |
|
Text
DAFTAR PUSTAKA.pdf Download (253kB) |
|
Text
RIWAYAT HIDUP.pdf Restricted to Repository UPNVJ Only Download (121kB) |
|
Text
LAMPIRAN.pdf Restricted to Repository UPNVJ Only Download (743kB) |
|
Text
ARTIKEL KI.pdf Restricted to Repository staff only Download (500kB) |
Abstract
This search to examine the effect of ownership structure consisting of institutional ownership, managerial ownership, family ownership and foreign ownership of tax avoidance. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The sampling method use purposive sampling technique and the results 171 samples in this study. Testing the hypothesis in this study is a linear regression test with effective tax rate (ETR) and boox tax-different (BTD) models using STATA 13. The test results obtained that institutional ownership is tested with the ETR and BTD models not significant affect the tax avoidance, managerial ownership tested using the ETR model has a negative and significant effect on tax avoidance, while using the BTD model has no effect on tax avoidance, family ownership tested using the ETR and BTD models has no effect on tax avoidance, foreign ownership is tested using the ETR model has a positive and significant effect on tax avoidance, while being tested using the BTD model has no effect on tax avoidance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No Panggil: 1610112042] [Pembimbing: Lidya Primta Surbakti} [Penguji 1: Yoyoh Guritno] [Penguji 2: Masripah] |
| Uncontrolled Keywords: | institutional ownership, managerial ownership, family ownership, foreign ownership, tax avoidance |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Rani Indah Sari |
| Date Deposited: | 13 Aug 2021 08:57 |
| Last Modified: | 13 Jan 2022 03:38 |
| URI: | http://repository.upnvj.ac.id/id/eprint/8620 |
Actions (login required)
 |
View Item |