Management Science Research Journal
Vol. 1 No. 4 (2022): November 2022

THE INFLUENCE OF MANAGERIAL OWNERSHIP ON TAX AVOIDANCE

Nofianti, Nana (Unknown)
Mulyasari, Windu (Unknown)
Anggit, Muhammad (Unknown)

Article Info

Publish Date
31 Oct 2022

Abstract

This study aims to determine the effect of managerial ownership on tax avoidance with hedging decisions as an intervening variable. The independent variable in this study is managerial ownership which is measured by the total share ownership owned by the management divided by the total outstanding shares of the company. The dependent variable used in this study is tax avoidance as measured by the Cash Effective Tax Rate. The population of this study on manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2020 period. The sampling technique used in this research is purposive sampling method with a total sample of 49 research data. The results of this study indicate that managerial ownership has no effect on tax avoidance.

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Journal Info
Management Science Research Journal
Website

Abbrev

msr

Publisher

PT Larva Wijaya Penerbit

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The Journal of Management Science Research (MSR) is an International Journal which has committed to publishing empirical and theoretical research articles, that have a high impact on the management field as a whole. The journal encourages new ideas or new perspectives on existing research. The ...