| Nama |
Muhammad Ramdhan
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| Email |
muhammadramdhan481@yahoo.com
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| Judul |
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Karakteristik Eksekutif dan Capital Intensity Terhadap Tax Avoidance
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| Abstrak |
This study was conducted with the aim of knowing the effect of institusional ownership, managerial ownership, executive characteristics, and capital intensity on tax avoidance in companies listed on the LQ45 on the Indonesia Stock Exchange (IDX) for the 2015-2020 period
The method used in this research is descriptive and verification research. The population in this study amounted to 70 companies listed in the LQ45 index on the Indonesia Stock Exchange in the 2015-2020 period. Then obtained 20 companies as a sample using purposive sampling method. Data were obtained from the Indonesia Stock Exchange (IDX) and their respective companies. The data analysis used in this study was multiple linear regression analysis. Analysis of research data processing using Microsoft Office Software Excel 2019 and Eviews 10.
The result of this study indicate that institutional ownership and executive characterstics have negative not significant effect on tax avoidance.Meanwhile managerial ownership and capital intenstity have a positive significant effect on tax avoidance
Keywords: Instituional ownership, managerial ownership, executive characteristics, capital intensity, tax avoidance.
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| Pembimbing |
INTAN PRAMESTI DEWI, S.E., AK., M.Ak.
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| Co Pembimbing |
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| Kategori |
Akuntansi
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| Jenis |
Skripsi
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| Tahun |
2021
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| File PDF |
Skripsi Muhamaad Ramdhan 371701007.pdf
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