BALANCE Jurnal Akuntansi dan Bisnis
Vol 6, No 2 (2021): Balance : Jurnal Akuntansi dan Bisnis

KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK

Afrika, Rizki (Unknown)

Article Info

Publish Date
01 Nov 2021

Abstract

The purpose of this research is  to analyze the effect of Institutional Ownership on Tax Avoidance with 5 control variables, which are Profitability, Leverage , Company Size, Sales growth and Fixed Asset Intensity. This research uses quantitative approach with secondary data obtained from financial reports published on the IDX website in 2016-2019. The population of this research is manufacturing companies in the Mining sector and Basic Industry and Chemicals . The sample selection method used is purposive sampling with 43 sample companies. The results of the research prove that Institutional Ownership has a negative effect on Tax Avoidance

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Journal Info
BALANCE Jurnal Akuntansi dan Bisnis
Website

Abbrev

balance

Publisher

Universitas Muhammadiyah Palembang

Subject

Economics, Econometrics & Finance

Description

Jurnal BALANCE “Jurnal Akuntansi dan Bisnis” adalah jurnal yang diterbitkan oleh Universitas Muhammadiyah Palembang. ISSN : 25487523 (cetak) dan 26138956 (Online). Sejak Pertama kali dikeluarkan pada November 2016, BALANCE menerbitkan artikel ilmiah secara konsisten yaitu dua kali dalam setahun ...