Pengaruh Struktur Kepemilikan Terhadap Tindakan Pajak Agresif

Kenny, Febertho (2020) Pengaruh Struktur Kepemilikan Terhadap Tindakan Pajak Agresif. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

Basically, the purpose of this research is to analyse the affect between ownership structure and corporate tax aggressiveness. In this study, ownership structure is proxied into three ownerships, there are foreign ownership, institutional ownership and managerial ownership. The population used on this research were the mining sector companies listed on the Indonesia Stock Exchange (IDX) during 2016-2019. The sampling method used is purposive sampling which there are 40 samples selected. The Data analysis techniques used is multiple linear regression analysis by using SPSS 26. The result of hypothesis testing show that ownership structure which is proxied by foreign ownership and managerial ownership does not affect to the corporate tax aggressiveness. Meanwhile that institutional ownership has negative affect to corporate tax aggressiveness behavior.

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