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PENGARUH STRUKTUR KEPEMILIKAN DAN KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK DI INDONESIA Studi pada Perusahaan Manufaktur yang terdaftar di BEI periode tahun 2012-2014

The purpose of this research is to examine the effect of institutional ownership structure, managerial ownership structure and executive character toward tax avoidance in Indonesia at manufacture companies that listed in Bursa Efek Indonesia (BEI). Population in this research is manufacture compani...

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Main Author: Annena Destia Hensa Saputri
Format: Skripsi S1
Language: Bahasa Indonesia
Published: AKT 16 UMY 048 2016
Subjects:
institutional ownership structure, managerial ownership structure, executive character, tax avoidance
Online Access: http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=66435
PINJAM
id oai:lib.umy.ac.id:66435
recordtype oai_dc
spelling oai:lib.umy.ac.id:664352021-06-16T13:08:25ZPENGARUH STRUKTUR KEPEMILIKAN DAN KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK DI INDONESIA Studi pada Perusahaan Manufaktur yang terdaftar di BEI periode tahun 2012-2014Annena Destia Hensa Saputriinstitutional ownership structure, managerial ownership structure, executive character, tax avoidanceThe purpose of this research is to examine the effect of institutional ownership structure, managerial ownership structure and executive character toward tax avoidance in Indonesia at manufacture companies that listed in Bursa Efek Indonesia (BEI). Population in this research is manufacture companies that listed in BEI in period of 2012 through 2014. Sample is determined with purposive sampling method, for 74 companies. This research data is obtained from Indonesian Capital Market Directory (ICMD) and www.idx.co.id. Multiple linear regression method is used as data analyze method in this research. The result shows that institutional ownership structure and managerial ownership structure have a negative and significant effect toward tax avoidance in Indonesia. Meanwhile, executive character variable has a positive and significant effect toward tax avoidance in Indonesia. Keywords : institutional ownership structure, managerial ownership structure, executive character, tax avoidanceAKT 16 UMY 0482016Skripsi S154 halSKR F E 048Bahasa Indonesiahttp://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=66435
institution Universitas Muhammadiyah Yogyakarta
collection Perpustakaan Yogyakarta
language Bahasa Indonesia
topic institutional ownership structure, managerial ownership structure, executive character, tax avoidance
spellingShingle institutional ownership structure, managerial ownership structure, executive character, tax avoidance
Annena Destia Hensa Saputri
PENGARUH STRUKTUR KEPEMILIKAN DAN KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK DI INDONESIA Studi pada Perusahaan Manufaktur yang terdaftar di BEI periode tahun 2012-2014
description The purpose of this research is to examine the effect of institutional ownership structure, managerial ownership structure and executive character toward tax avoidance in Indonesia at manufacture companies that listed in Bursa Efek Indonesia (BEI). Population in this research is manufacture companies that listed in BEI in period of 2012 through 2014. Sample is determined with purposive sampling method, for 74 companies. This research data is obtained from Indonesian Capital Market Directory (ICMD) and www.idx.co.id. Multiple linear regression method is used as data analyze method in this research. The result shows that institutional ownership structure and managerial ownership structure have a negative and significant effect toward tax avoidance in Indonesia. Meanwhile, executive character variable has a positive and significant effect toward tax avoidance in Indonesia. Keywords : institutional ownership structure, managerial ownership structure, executive character, tax avoidance
format Skripsi S1
author Annena Destia Hensa Saputri
author_sort Annena Destia Hensa Saputri
title PENGARUH STRUKTUR KEPEMILIKAN DAN KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK DI INDONESIA Studi pada Perusahaan Manufaktur yang terdaftar di BEI periode tahun 2012-2014
title_short PENGARUH STRUKTUR KEPEMILIKAN DAN KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK DI INDONESIA Studi pada Perusahaan Manufaktur yang terdaftar di BEI periode tahun 2012-2014
title_full PENGARUH STRUKTUR KEPEMILIKAN DAN KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK DI INDONESIA Studi pada Perusahaan Manufaktur yang terdaftar di BEI periode tahun 2012-2014
title_fullStr PENGARUH STRUKTUR KEPEMILIKAN DAN KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK DI INDONESIA Studi pada Perusahaan Manufaktur yang terdaftar di BEI periode tahun 2012-2014
title_full_unstemmed PENGARUH STRUKTUR KEPEMILIKAN DAN KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK DI INDONESIA Studi pada Perusahaan Manufaktur yang terdaftar di BEI periode tahun 2012-2014
title_sort pengaruh struktur kepemilikan dan karakter eksekutif terhadap penghindaran pajak di indonesia studi pada perusahaan manufaktur yang terdaftar di bei periode tahun 2012-2014
physical 54 hal
publisher AKT 16 UMY 048
publishDate 2016
url http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=66435
isbn SKR F E 048
_version_ 1702751567497658368
score 14.79448

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