@thesis{thesis,
		author={Hernowo  Sulistio},
		title ={Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan, Dan Tingkat Hutang Terhadap Penghindaran Pajak},
		year={2014},
		url={http://repository.ibs.ac.id/791/},
		abstract={Taxes  is  the  most  important  source  of  revenue  to  support  the  state  budgetrevenues.  This  is  due  to  the  very  important  role  of  tax  in  sustainingthe  state  budget.Payment   of   this   tax   allows   tax   avoidance   by   companies   to   conduct   earningsmanagement. Tax avoidance is an attempt to ease the tax expense whithout unlawful theexisting regulations.The purpose of this study is to analyze the variables that influence the occurrenceof  tax  avoidance  in  the  consumer  goods  sector  which  are  listed  in  the  Indonesia  StockExchange  in  the  period  2007-2011.  These  factors  is  managerial  ownership,  firm  size,and the leverage to tax avoidance.Partial  regression  analysis  results  indicate  that  managerial  ownership  and  firmsize  significantly  affect  tax  avoidance,  and  simultaneously  variable  results  managerialownership, firm size and leverage significantly influence tax avoidance while the resultsof  simultaneous  calculations  found  that  managerial  ownership  variables,  firm  size  andleverage significantly influence tax avoidance.Keyword:Managerial Ownership, Firm Size, Leverage, Tax Avoidance.}
		}