Pengaruh Kepemilikan Institusional Terhadap Penghindaran Pajak Perusahaan Manufaktur di Indonesia (2017-2019)

Wildan Dwi Lastyanto, Doddy Setiawan
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引用次数: 1

Abstract

The purpose of this research was to determine the effect of institutional ownership on tax avoidance. The population in the study includes manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019 with a population of 193 companies. Determination of the number of samples using purposive sampling, in order to obtain a sample of 87 companies. The test hypothesis was carried out using multiple linear regression analysis techniques. Research result reports that institutional ownership had a significant and negative effect on tax avoidance. This finding means that in the context of agency theory, institutional investors tend to ignore the supervisory function, focus more on getting more benefits and encourage tax avoidance practices.
机构所有权对印尼制造商逃税的影响(2017-2019)
本研究的目的是确定机构所有权对避税的影响。研究中的人口包括2017年至2019年在印度尼西亚证券交易所上市的制造公司,共有193家公司。样本数量的确定采用有目的抽样,以获得87家公司的样本。检验假设采用多元线性回归分析技术。研究结果表明,机构所有权对避税具有显著的负向影响。这一发现意味着在代理理论背景下,机构投资者倾向于忽视监管功能,更注重获取更多利益,鼓励避税行为。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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