Pengaruh Leverage,Kepemilikan Institusional dan Likuiditas pada Tax Avoidance pada Perusahaan Multinasional yang terdaftar di BEI

Raffael, Steven Wilbert (2021) Pengaruh Leverage,Kepemilikan Institusional dan Likuiditas pada Tax Avoidance pada Perusahaan Multinasional yang terdaftar di BEI. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to analyze whether or not the influence of the independent variables consisting of leverage, institutional ownership, and liquidity on the dependent variable consisting of tax avoidance. Data that used in this research are secondary data. The sampling technique used purposive sampling method which resulted in 68 companies with total of 136 samples. Company sample that found in this research has taken from multinational companies listed in Indonesian Stock Exchange in 2018-2019. Hypothesis testing in the study uses the SPSS 25 tool. The results showed the leverage variable has no effect to tax avoidance, institutional ownership variable has no effect to tax avoidance, and liquidity variable has no effect to tax avoidance. Key words: leverage, institutional ownership, liquidity, tax avoidance

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