PENGARUH KEPEMILIKAN INSTITUSIONAL DAN FINANCIAL REPORTING AGGRESSIVENESS TERHADAP TAX AVOIDANCE
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Febian Bhayu Prakoso, .
Subject
HF5601 Accounting
Datestamp
2022-01-07 00:59:03
Abstract :
This study aims to determine the effect of institutional ownership and financial reporting aggressiveness on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019 period. This research is a type of quantitative research that uses secondary data in the form of company annual reports. This study used a sample of 150 manufacturing companies. The technique for analyzing the data in this study uses a regression model selection test, classical assumption test, panel data regression, and partial hypothesis testing (t test). Based on the results of data analysis, it can be concluded that (1) institutional ownership has no effect on tax avoidance, (2) financial reporting aggressiveness has a significant positive effect on tax avoidance, and the control variable, namely (3) profitability has a significant positive effect on tax avoidance, and (4) company size has no effect on tax avoidance.
This study aims to determine the effect of institutional ownership and financial reporting aggressiveness on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019 period. This research is a type of quantitative research that uses secondary data in the form of company annual reports. This study used a sample of 150 manufacturing companies. The technique for analyzing the data in this study uses a regression model selection test, classical assumption test, panel data regression, and partial hypothesis testing (t test). Based on the results of data analysis, it can be concluded that (1) institutional ownership has no effect on tax avoidance, (2) financial reporting aggressiveness has a significant positive effect on tax avoidance, and the control variable, namely (3) profitability has a significant positive effect on tax avoidance, and (4) company size has no effect on tax avoidance.
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