PENGARUH KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Total View This Week0
Institusion
Universitas Katolik Musi Charitas
Author
., Hardy
Subject
H Social Sciences (General)
Datestamp
2022-07-25 04:43:53
Abstract :
This study aims to determine the effect of managerial ownership and firm
size to tax avoidance. Period used in this study is the period of 2013-2017. The
population in this study is mining companies listed on the BEI. The sample
selection using purposive sampling method with the number of samples of 70
companies. Data analysis used to test the hypothesis is by using multiple linear
regression test. Based on the results of the research show that managerial
ownership does not affect tax avoidance and firm size does not affect tax
avoidance.
Keyword : managerial ownership, firm size, tax avoidance.