Pengaruh Kepemilikan Publik dan Kepemilikan Institusional Terhadap Praktik Tax Avoidance Perusahaan Manufaktur yang Terdaftar Di BEI Tahun 2016-2018

Krisdayanti, Sinta (2020) Pengaruh Kepemilikan Publik dan Kepemilikan Institusional Terhadap Praktik Tax Avoidance Perusahaan Manufaktur yang Terdaftar Di BEI Tahun 2016-2018. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This research intend to test the impact public ownership and institutional ownership of the tax avoidance practies of manufacturing companies listed on the BEI in 2016 to 2018. The dependent variable in this research is tax avoidance which is measured by using CETR (Cash Effective Tax Rate). The independent variables are public ownership and institutional ownership. The sample used is manufacturing companies listed on the BEI in 2016 to 2018. The selected sample is 64 companies through purposive sampling. Method of analysis in this research uses is multiple linear regression. Based on the results of hypothesis testing, it is found that public ownership has no effect on tax avoidance and institutional ownership has not effect on tax avoidance. Keywords: public ownership, institutional ownership, tax avoidance.

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