Pengaruh Karakteristik Eksekutif, Family Ownership, Profitabilitas, dan Real Earning Management terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018)

Optikasari, Safarida and , Dra. Rina Trisnawati, M.Si., Akt., Ph.D., CA. (2020) Pengaruh Karakteristik Eksekutif, Family Ownership, Profitabilitas, dan Real Earning Management terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The company's ability to generate profits is the most important factor of the company. While tax for companies is an expense that can reduce the company's net profit. So, for the companies to pay taxes must be considered by carefully because the tax burden greatly affects the survival of the company. This study aims to analyze and test the effect of executive characteristics, family ownership, profitability, and real earning management on tax avoidance in Manufacturing companies listed on the Indonesia Stock Exchange (IDX). The samples of this study were 192 Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2016 to 2018. The sampling method was a purposive sampling method. The analysis in this research was multiple linear analysis methods. The results of this study indicate that executive characteristics and real earnings management do not affect tax avoidance. While profitability and family ownership have effect on tax avoidance.

Item Type:	Karya ilmiah (Skripsi)
Additional Information:	tidak publikasi karena sudah terpublikasi di STIE Widya Wiwaha
Uncontrolled Keywords:	Tax Avoidance, Karakteristik Eksekutif, Family Ownership, Profitabilitas, Real Earning Management.
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	SAFARIDA OPTIKASARI
Date Deposited:	14 Feb 2020 06:33
Last Modified:	14 Feb 2020 06:33
URI:	http://eprints.ums.ac.id/id/eprint/80848

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