PENGARUH PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI
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Institusion

Universitas Katolik Musi Charitas

Author

Wijaya, Edbert

Subject

H Social Sciences (General) 

Datestamp

2022-07-26 02:15:28 

Abstract :
ABSTRACT This research aims to determine whether there is managerial ownership in a company that is able to moderate the effect of profitability on tax avoidance on mining companies listed on the Indonesia Stock Exchange in 2014-2018. The population used in this study is the mining companies listed during the study period on the Indonesia Stock Exchange. By using purposive sampling technique, 110 research sample was obtained with a research period of 5 years (2014-2018). Hypothesis testing uses the method of multiple linear regression analysis with the help of SPSS version 26. The results showed that managerial ownership did not moderate the effect of profitability on tax avoidance. Keywords : tax avoidance, profitability, managerial ownership 

File :
EA-2020-1521074-Cover.pdf
EA-2020-1521074-Abstract.pdf
EA-2020-1521074-Complete.pdf
EA-2020-1521074-Summary.pdf
EA-2020-1521074-Tableofcontent.pdf
EA-2020-1521074-Chapter1.pdf
EA-2020-1521074-Chapter2.pdf
EA-2020-1521074-Chapter3.pdf
EA-2020-1521074-Chapter4.pdf
EA-2020-1521074-Conclusion.pdf
EA-2020-1521074-Reference.pdf
EA-2020-1521074-Attachmant.pdf