Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Paradigma Akuntansi
Alya, Yuniarwati
Program Studi Akuntansi Fakultas Ekonomi, Universitas Tarumanagara, Jakarta
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Kepemilikan Institusional, Leverage, Dan Ukuran Perusahaan Terhadap Tax Avoidance Alya, Yuniarwati
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.844 KB) | DOI: 10.24912/jpa.v3i1.11398

Abstract

The purpose of this study is to examine the analysis of the effect of institusional ownership, leverage, and firm size on tax avoidance of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The samples used 83 companies were selected using the purposive sampling method. Data were processed and tested using E-views version 10 dan Microsoft excel 2013. The result of this research shows that institutional ownership (INST), leverage (DAR), and firm size (SIZE) simultaneously (F test) effects on tax avoidance (ETR). The T test result shows that institutional ownership (INST) and firm size (SIZE) has no significant effect on tax avoidance. On the other hand leverage (DAR) has a negative effect and significantly on tax avoidance.
Co-Authors