Pengaruh Profitabilitas dan Kepemilikan Manajerial terhadap Penghindaran Pajak Total View This Week0
Institusion
Universitas Katolik Musi Charitas
Author
Sembiring, Dita Lora Natalia
Subject
JC Political theory
Datestamp
2020-09-04 06:18:07
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