PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Leria Pramesti Nurhidayah, .
Subject
HF5601 Accounting
Datestamp
2022-04-13 05:25:21
Abstract :
This research is using quantitative study aimed to see whether there are effect of Leverage, Institutional Ownership and Audit Quality on Tax Avoidance with profitability as control variable. The object of this study is a manufacturing companies listed in Indonesia Stock Exchange (IDX) in the periode 2016-2019. The sample of this research is 142 companies using cluster random sampling. Hypothesis testing in this research used Multiple Linear Regression Analysisis. Based on the result of data analysis, it can be concluded that (1) Leverage has no effect on Tax Avoidance, (2) Institutional Ownership has no effect on Tax Avoidance, (3) Audit Quality has no effect on Tax Avoidance and (4) Profitability as variable control has a positive significant effect on Tax Avoidance.
This research is using quantitative study aimed to see whether there are effect of Leverage, Institutional Ownership and Audit Quality on Tax Avoidance with profitability as control variable. The object of this study is a manufacturing companies listed in Indonesia Stock Exchange (IDX) in the periode 2016-2019. The sample of this research is 142 companies using cluster random sampling. Hypothesis testing in this research used Multiple Linear Regression Analysisis. Based on the result of data analysis, it can be concluded that (1) Leverage has no effect on Tax Avoidance, (2) Institutional Ownership has no effect on Tax Avoidance, (3) Audit Quality has no effect on Tax Avoidance and (4) Profitability as variable control has a positive significant effect on Tax Avoidance.
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