Pengaruh Good Corporate Governance dan Struktur Kepemilikan Terhadap Penghindaran Pajak Menggunakan Thin Capitalization
Total View This Week0

Institusion

Universitas Katolik Musi Charitas

Author

Salim, Melinda

Subject

HN Social history and conditions. Social problems. Social reform 

Datestamp

2020-08-10 05:40:17 

Abstract :
ABSTRACT This study aims to find out how the influence of the independent commisioner, institutional ownership and managerial ownership of tax avoidance using thin capitalization. The population of this research is all companies that listed in Indonesia Stock Exchange in 2014-2018. The sampling method used was purposive sampling. Based on purposive sampling,143 companies were obtained with a total sample of 573 samples. The analytical tool used in this study is the linear regression analysis. The test results showed that the proportion of independent commissioners, institutional ownership and managerial ownership have no effect on tax avoidance. Keywords: Independent Commisioners, Institutional Ownership,Managerial Ownership, Tax Avoidance, Thin capitalization. 

File :
EA-2020-1621023-cover.pdf
EA-2020-1621023-abstract.pdf
EA-2020-1621023-complete.pdf
EA-2020-1621023-summary.pdf
EA-2020-1621023-tableofcontent.pdf
EA-2020-1621023-chapter1.pdf
EA-2020-1621023-chapter2.pdf
EA-2020-1621023-chapter3.pdf
EA-2020-1621023-chapter4.pdf
EA-2020-1621023-conclusion.pdf
EA-2020-1621023-reference.pdf
EA-2020-1621023-attachment.pdf