//

THE INFLUENCE OF OWNERSHIP STRUCTURES, FINANCIAL DISTRESS, AND TAX LOSS CARRY FORWARD ON TAX AVOIDANCE (THE EMPIRICAL STUDY IN MANUFACTURING COMPANIES LISTED ON INDONESIAN STOCK EXCHANGE YEAR 2012-2014)

BACA FULL TEXT ABSTRAK Pemesanan Versi cetak
Pengarang Hilfi Hanifah - Personal Name

Abstrak/Catatan

Tax avoidance is an interesting strategy option taken by management which aims to increase profitability through the reduction of corporate tax expense. This research has a purpose to examine the influence of ownership structures financial distress, and tax loss carry forward on tax avoidance using secondary data from financial statement of manufacturing companies listed on IDX year 2012-2014. The study type used in this study is hypothesis testing. The results of this study show that ownership structures which are proxied by foreign ownership and institutional ownership has partially influence the tax avoidance. Other results show that financial distress also has partially influence the tax avoidance, while tax loss carry forward has no influence on tax avoidance. However, all the independent variables has simultaneously influence the tax avoidance. The limitations of this study are focused in the manufacturing companies on IDX as samples and only used two variables as the proxy for ownership structures which are foreign ownership and institutional ownership. Therefore, this study suggests to adding new variables that expected have effect to tax avoidance with different sectors of company. Keywords: tax avoidance, ownership structures, financial distress, tax loss carry forward

Tempat Terbit
Literature Searching Service

Hard copy atau foto copy dapat diberikan dengan syarat ketentuan berlaku, jika berminat, silahkan isi formulir online (Formulir Online)

Share Social Media

Tulisan yang Relevan

PENGARUH UKURAN PERUSAHAAN, LEVERAGE KEUANGAN, DAN PENGUNGKAPAN SUKARELA TERHADAP MANIPULASI AKTIVITAS RIIL (STUDI EMPIRIS PADA PERUSAHAAN INDEKS LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014) (DESRY WAHYUNI, 2016)

PENGARUH PROFIT MARGIN RATIO, FINANCIAL LEVERAGE RATIO, LIQUIDITY RATIO, DAN GROWTH TERHADAP KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2011 (Rahma Yanti, 2014)

DETERMINANTS OF CASH HOLDINGS: EVIDENCE FROM MANUFACTURING COMPANIES LISTED ON IDX FOR THE PERIOD OF 2012-2017 (MUHAMMAD ATHA UMRY, 2018)

THE INFLUENCE OF FAMILY OWNERSHIP AND CORPORATE POLITICAL CONNECTIONS ON TAX AGGRESSIVENESS: EVIDENCE FROM INDONESIA STOCK EXCHANGE LISTED COMPANIES 2013-2016 (Furqan Maudhudy, 2018)

PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN ASING TERHADAP BIAYA KEAGENAN (STUDI PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) (Lia Risma, 2019)

  Kembali ke sebelumnya

Pencarian

Advance



Jenis Akses


Tahun Terbit

   

Program Studi

   

© UPT. Perpustakaan Universitas Syiah Kuala 2015     |     Privacy Policy