PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2010-2012

Ngadiman, Ngadiman; Puspitasari, Christiany

doi:10.24912/ja.v18i3.273

Public

PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2010-2012

Published in Jurnal Akuntansi • Nov 17, 2017

Authors:

Ngadiman Ngadiman

Christiany Puspitasari

Abstract

The purpose of this study is to obtain empirical evidence about the effects ofleverage, institutional ownership,and firm size on tax avoidance of the manufacturing companies listed on the Indonesian Stock Exchange from 2010-2012. Tax avoidance is a dependent variable, while leverage, institutional o...

Subject

Stock exchange

Leverage (statistics)

Nonprobability sampling

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