PENGARUH STRUKTUR KEPEMILIKAN ASING DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK

Wijaya, Novia (2017) PENGARUH STRUKTUR KEPEMILIKAN ASING DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study is aimed to determine the effect of foreign ownership structure and firm size on aggressive tax. The population of this research is companies listed in Indonesia Stock Exchange during 2014-2016. Data were collected by using purposive sampling method and there are 345 data were analyzed. The independent variable on this research is foreign ownership structure and firm size. The dependent variable on this research is aggressive tax measured by effective tax rate (ETR). Data in this research isn’t normally distributed, and then this research using bootstrapping method with SPSS 21. The result of this research shows that foreign ownership structure and firm size have no effects on the level of Tax Aggresiveness. Keywords: foreign ownership structure, firm size and aggressive tax

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