Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Capital Intensity Terhadap Penghindaran Pajak
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Nabil Rozan, .
Subject
HF5601 Accounting
Datestamp
2022-04-05 01:38:02
Abstract :
This study is a quantitative study that aims to determine the effect of managerial ownership, institutional ownership, and capital intensity on tax avoidance. Tax avoidance in this study uses the Book Tax Difference (BTD) measurement. The sample of this research is 184 manufacturing and mining companies listed on the Indonesia Stock Exchange during the 2017-2019 period. The analytical technique used is multiple linear regression analysis with panel data regression using the STATA program and a significance level of 5%. The results of this study show that (1) managerial ownership has no effect on tax avoidance. (2) institutional ownership has no effect on tax avoidance. (3) capital intensity has no effect on tax avoidance.
This study is a quantitative study that aims to determine the effect of managerial ownership, institutional ownership, and capital intensity on tax avoidance. Tax avoidance in this study uses the Book Tax Difference (BTD) measurement. The sample of this research is 184 manufacturing and mining companies listed on the Indonesia Stock Exchange during the 2017-2019 period. The analytical technique used is multiple linear regression analysis with panel data regression using the STATA program and a significance level of 5%. The results of this study show that (1) managerial ownership has no effect on tax avoidance. (2) institutional ownership has no effect on tax avoidance. (3) capital intensity has no effect on tax avoidance.
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