KEPEMILIKAN INSTITUSIONAL DAN MULTINATIONALITY DENGAN FIRM SIZE DAN LEVERAGE SEBAGAI VARIABEL KONTROL TERHADAP TAX AVOIDANCE

Isykarima Khaleda Zia, Dudi Pratomo, Kurnia Kurnia
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引用次数: 4

Abstract

This research aims to determine the influence of institutional ownership and multinationality with firm size and leverage as control variables on tax avoidance, either simultaneously or partially. The population is all of manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2011 to 2015. The sampling technique that used is purposive sampling and obtained ten manufacturing companies with five-year period thus obtained fifty sample data. Data analysis method that used is panel data regression analysis. The results show that simultaneously, institutional ownership and multinationality with firm size and leverage as control variables have no significant effect on tax avoidance. Partially, institutional ownership has a significant negative effect on tax avoidance, while multinationality, firm size, and leverage have no significant effect on tax avoidance.
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企业规模的制度性和跨国性与避税变量控制的杠杆作用
本研究旨在以企业规模和杠杆为控制变量,同时或部分确定机构所有权和多国性对避税的影响。人口是2011年至2015年期间在印度尼西亚证券交易所(IDX)上市的所有制造业公司。采用的抽样技术是有目的抽样,选取了10家生产企业,周期为5年,获得了50份样本数据。采用的数据分析方法为面板数据回归分析。同时,以企业规模和杠杆为控制变量的机构所有权和多国性对企业避税的影响不显著。部分地,机构所有权对避税有显著的负向影响,而多国性、公司规模和杠杆对避税没有显著影响。
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0.00%
发文量
17
审稿时长
24 weeks
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