@thesis{thesis, author={Sembiring Dita Lora Natalia}, title ={Pengaruh Profitabilitas dan Kepemilikan Manajerial terhadap Penghindaran Pajak}, year={2020}, url={http://eprints.ukmc.ac.id/4402/}, abstract={Research aims to determine whether the variables of profitability and managerial ownership have an effect on tax evasion. The theory used in this study is attribution theory. Indonesia's largest publicly-listed manufacturing company. Sample retrieval techniques using sampling methods. Data analysis techniques using liniear regression. Research has found that profitability does not affect tax avoidance and managerial ownership does not affect tax evasion. Keywords: Profitability, Managerial Leadership, Tax Evasion} }