Pengaruh Derivatif Keuangan, Financial Lease dan Kepemilikan Institusional Terhadap Penghindaran Pajak
Total View This Week0
Total View This Week0
Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Cristy Dwi Lestari, .
Subject
HF5601 Accounting
Datestamp
2022-01-13 02:41:44
Abstract :
The purpose of this study was to determine the effect of financial derivatives, financial leases and institutional ownership on tax avoidance for manufacturing companies listed on the Indonesia Stock Exchange in 2014 to 2018. This study uses a quantitative approach. The sampling method in this study was purposive sampling. The data used is secondary data from the company's annual financial statements taken from the official website of the Indonesia Stock Exchange, www.idx.co.id. In this study the samples used were 65 samples. This study uses data collection techniques with documentation and analysis techniques used are multiple regression. The results of this study indicate that the variables of financial derivatives, financial leases and institutional ownership do not have a significant effect on tax avoidance.
The purpose of this study was to determine the effect of financial derivatives, financial leases and institutional ownership on tax avoidance for manufacturing companies listed on the Indonesia Stock Exchange in 2014 to 2018. This study uses a quantitative approach. The sampling method in this study was purposive sampling. The data used is secondary data from the company's annual financial statements taken from the official website of the Indonesia Stock Exchange, www.idx.co.id. In this study the samples used were 65 samples. This study uses data collection techniques with documentation and analysis techniques used are multiple regression. The results of this study indicate that the variables of financial derivatives, financial leases and institutional ownership do not have a significant effect on tax avoidance.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
