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All Journal LAW REFORM International Journal of Law Reconstruction Syntax Literate: Jurnal Ilmiah Indonesia Menara Ilmu MIZAN, Jurnal Ilmu Hukum Ensiklopedia Education Review Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Community Engagement and Emergence Journal (CEEJ) Konfrontasi: Jurnal Kultural, Ekonomi dan Perubahan Sosial Jurnal Christian Humaniora Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JURNAL RECTUM: Tinjauan Yuridis Penanganan Tindak Pidana ARSY : Jurnal Aplikasi Riset kepada Masyarakat Britain International of Humanities and Social Sciences (BIoHS) Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Ekonomi Jurnal Info Sains : Informatika dan Sains Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Bengkoelen Justice : Jurnal Ilmu Hukum Locus Journal of Academic Literature Review Journal of Management Analytical and Solution Literacy : International Scientific Journals of Social, Education, Humanities Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam International Journal of Economics and Management Research International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Innovative: Journal Of Social Science Research LAWYER: Jurnal Hukum Management Studies and Business Journal Jurnal Batavia Public Service And Governance Journal Journal Of Management Analytical and Solution (JoMAS) International Journal of Law and Society International Journal of Sociology and Law JURNAL KELUARGA SEHAT SEJAHTERA Proceedings of The International Conference on Multidisciplinary Science Journal of International Islamic Law, Human Right and Public Policy International Journal Of Synergi In Law, Criminal And Justice Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu International Journal of Society and Law Ecoducation
Henry Aspan
Faculty Of Social And Science, Universitas Pembangunan Panca Budi, Indonesia
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Journal : Journal of Management Analytical and Solution

 1 
Analysis of The Effect of Institutional Ownership Profitability, Sales Growth And Leverage On Tax Avoidance On Construction Subsector Companies Listed On The Indonesia Stock Exchange indrawan, muhammad isa indrawan; Rindi Andika; Abdul Razak Nasution; Henry Aspan; Solly Aryza
Journal Of Management Analytical and Solution (JoMAS) Vol. 1 No. 3 (2021): Journal Of Management Analytical and Solution
Publisher : TALENTA Publisher, Universitas Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (172.654 KB) | DOI: 10.32734/jomas.v1i3.6865

Abstract

This study aims to analyze the Effect of Institutional Ownership, Profitability, Sales Growth, and Leverage Against Tax Avoidance In Construction Subsector Companies listed on the Indonesia Stock Exchange in 2017 –2019, this research consists of 16 Construction Subsector companies listed on the Stock Exchange Indonesian Effect. by using the type of associative research analysis with data design the panel is a combination of time series data and cross-sectional data. The type of data used is panel data (pooled data), Regression analysis panel data with Fixed Effect Model (FEM) estimation method and reviews 10 SV programs. Hypothesis testing carried out is the Coefficient of Determination Test (R Square), F Test, and t-test. The results of the study show that the institutional ownership variable affects negative and positive effects on tax avoidance, Profitability Variable positive effect, and positive effect on tax avoidance. Variable Sales growth has a positive and positive effect on tax evasion. Leverage has a negative and positive effect on tax evasion.
Co-Authors ABDUL RAHMAN MAULANA SIREGAR Abdul Razak Nasution Ade Syafitri Agus Adhari Ahmad Junaidi Alief, Muhammad Amanda Dwi Priaguna Ami Natuz Zahara Amlan, Amlan Andi Fahri Hasibuan Andoko , Andoko Andoko Andoko, Andoko Angelina E. Rumengan Anggy Auliawan Ansori Maulana Ari Prabowo Ari Prabowo Aryani Atika Windynata Sipayung Azhali Siregar Bambang Fitrianto Beby Sendy Berton Lumban Tobing CHANDRA DEWI Dahlan Dahlan Daniel Mulia Darwis Anatami Daud Arifin Delima Nasution Deni Karnius Zebua Dhermawan, M. Ryan Dian Mahardi Lestari Dicky Yosua Dira Dinda Alti Duma Milanta Dwi Faradina Eddy Sumardi Eko Sahputra Endang Suhendra Etty Sri Wahyuni Etty Uyun Etty Uyun Etty Uyun Fadlan Fadlan Fadlan Fadlan Fitria Ramadhani Siregar Fitria Ramadhani Siregar Freddi Agus Hutapea Ginting, Gloria Gita Putri Gloria Gita Putri Ginting Gunawan Gunawan H. Dahlan Halim, Gusni Hardi Hermawan Hasdiana Juwita Bintang Henky Dalimunte Herman , Herman Indawati Lestari indrawan, muhammad isa indrawan Irawati Irawati Irmanto Brampu Irmanto Brampu Ismed Ismed Jemmy Rumengan Jonly Harmon Hadi Purba Kiki Farida Ferine Kurniawan, Franky Lestari Lamindo Limbong Lestari, Dian Mahardi Lestari, Indawati Listra Sembiring M. Ramadhan S. M. Tartib Maekal Ananta Pratama Ginting Maharani Maharani, Maharani Mahya, Husna Mariana Zhuo Mariduk Lumban Tobing MHD AZHALI Siregar Mhd. Azhali Siregar Muhammad Ari Syahputra Muhammad Arif Sahlepi Muhammad Aulia Amir Batu Bara Muhammad Azhali Siregar Muhammad Edwin Syahputra Lubis Muhammad Fauzy Daulay Muhammad Husni Dalimunthe Muhammad Iqbal Anwar muhammad isa indrawan indrawan Muhammad Riza Murnita, Eva Mutia Octavia Ngaliman Ngaliman Novan Trianda Matondang Onny Medaline Oskar Refelino Tambunan Oskar Refelino Tambunan Pardede, Fransthahi Hamonangan Priyatna, Escha Gusnadhi Putra, Randi Rian Putri Mauliza Putri Mauliza, Putri Rafianti, Fitri Rahmad Mirad Ramadhan, Faris Redyanto Sidi Reza Ananda Syahputra Rico Nur Ilham Rifa Zulkarnain Rina Hartaci Nasution Rindi Andika Rindi Andika Risman Setiawan Rivi Hamdani Lubis Riza Firdaus Riza Firdaus Riza Wira Pratiwi Lumbantoruan Riza Zarzani Rosli, Rozaini Rozaini Rozaini Rozaini Sardi Sardi Sardi Sembiring, Brema Risdianto Siregar, Abdul Rahman Maulana Siti Nurhayati Siti Nurhayati Siti Nurhayati Sonia Salsabilah Sri Devi Zebua Sri Rahmadani Sri Wahyuni Sumarno . Syahirah Ishmah Hutabarat T Riza Zarzani T. Riza Zarzani Tamaulina Br Sembiring Tanjung, Yahya Tarigan, Egi Christianta Tarigan, Tegar Dermawan Tengku Riza Zarzani N Tonnes Gultom Tri Faranita Viola Gemmy Gemaya Wau, Hilbertus Sumplisius M. Yasmirah Mandasari Saragih Yohny Anwar Yopa Emalia Fajarini Zul Pahmi Harahap Zulfahmi Harahap Zulkarnain Pasaribu