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All Journal Journal of Management Analytical and Solution Journal Of Management Analytical and Solution (JoMAS)
indrawan, muhammad isa indrawan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Journal of Management Analytical and Solution

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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 Razak Nasution Henry Aspan Rindi Andika