Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Kompensasi Manajemen dan Ukuran Komisaris Independen terhadap Tax avoidance

WIBOWO, DIDIK TRI (2019) Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Kompensasi Manajemen dan Ukuran Komisaris Independen terhadap Tax avoidance. Other thesis, Universitas Sebelas Maret.

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    Abstract

    ABSTRACK THE INFLUENCE OF MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP, MANAGEMENT COMPENSATION AND INDEPENDENT COMMISSIONER SIZE ON TAX AVOIDANCE DIDIK TRI WIBOWO F1316042 This study aims to determine the influence of managerial ownership, institutional ownership, management compensation and independent commissioner size on tax avoidance as measured by cash effective tax rate (CETR). This study uses a population in the form of mining companies listed on the Indonesia Stock Exchange during 2015-2017. Based on the sampling criteria obtained 56 companies used as research samples. The statistical tool used in this study is the multiple linear regression. The results show that institutional ownership and management compensation has a significant influence on the tax avoidance. However, the managerial ownership have and independent commissioner size has no influence on tax avoidance. As for the control variables in this study, profitability and leverage have no effect on tax avoidance. Keyword: tax avoidance, managerial ownership,the institutional ownership, management compensation, independent commissioner and tax avoidance.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi dan Bisnis
    Fakultas Ekonomi dan Bisnis > Akuntansi
    Depositing User: Fransiska Meilani
    Date Deposited: 09 Apr 2019 22:40
    Last Modified: 09 Apr 2019 22:40
    URI: https://eprints.uns.ac.id/id/eprint/43608

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