Skripsi
PENGARUH FIRM SIZE, LEVERAGE, AUDIT COMMITTE, KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2019)
The objective of this research wa to analyze the effect firm size, leverage, audit committee, and institutional ownership on tax avoidance of manufacturing companies various industry sector listed on Indonesia (IDX) for the period 2016-2019. 15 firms were selected as samples used purposive sampling. 60 firms with 4 years of observations. The analysis method used in this research is multiple linear regression and usinf SPSS 25. The results of this research showed firm size has no significant effect on tax avoidance, leverage has no significant effect on tax avoidance, audit committee has significant effect on tax avoidance, institutional ownwership has significant effect on tax avoidance.
Inventory Code | Barcode | Call Number | Location | Status |
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2007000276 | T41422 | T414222020 | Central Library (REFERENCES) | Available but not for loan - Not for Loan |
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