PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, LEVERAGE DAN SALES GROWTH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

SIMAK

View Publication Info
 
 
Field Value
 
Title PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, LEVERAGE DAN SALES GROWTH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
 
Creator Masrullah, Masrullah
Mursalim, Mursalim
Su'un, M.
 
Description This study aims to analyze the influence of ownership of institutions, independent commissioners, leverage and sales growth on tax avoidance at Manufacturing companies in the Indonesia Stock Exchange.The type of data used in this study is quantitative data in the form of data in the form of numbers in the form of financial statements on manufacturing companies listed on the Indonesia Stock Exchange in the period 2014 to 2016. While the data analysis method used is multiple linear regression. The population in this study is 154 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research sample consisted of 18 companies, the period of 2014 to 2016. The sample technique used was purposive sampling.The results of this study indicate that institusional ownership and independent commissioner variables have no significant effect on tax avoidance. While leverage and sales growth variables have a significant effect on tax avoidance carried out on consumer goods sector companies in the period 2014 to 2016.
 
Publisher Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar
 
Date 2018-11-17
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ojs.feb.uajm.ac.id/index.php/simak/article/view/40
10.35129/simak.v16i02.40
 
Source SIMAK; Vol 16 No 02 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK); 142-165
2621-0320
1693-5047
 
Language eng
 
Relation http://ojs.feb.uajm.ac.id/index.php/simak/article/view/40/18
 
Rights Copyright (c) 2018 SIMAK
 

Contact Us

The PKP Index is an initiative of the Public Knowledge Project.

For PKP Publishing Services please use the PKP|PS contact form.

For support with PKP software we encourage users to consult our wiki for documentation and search our support forums.

For any other correspondence feel free to contact us using the PKP contact form.

Find Us

Twitter

Copyright © 2015-2018 Simon Fraser University Library