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All Journal JURNAL RISET AKUNTANSI DAN AUDITING Alhadharah: Jurnal Ilmu Dakwah Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Journal of Geology and Exploration Jurnal ABDIMAS MUTIARA
Ahmad Gazali, Ahmad
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Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Social Sciences Other

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Journal : JURNAL RISET AKUNTANSI DAN AUDITING

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Pengaruh Leverage, Kepemilikan Institusional dan Arus Kas Operasi Terhadap Penghindaran Pajak Pada Perusahaan Tambang yang Terdaftar di Bursa Efek Indonesia Periode 2014-2019 GAZALI, AHMAD; KARAMOY, HERMAN; GAMALIEL, HENDRIK
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 11, No 2 (2020): Goodwill Vol.11 No.2 Juli-Desember 2020
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v11i2.30278

Abstract

Abstract. This study aims to examine the effect of leverage, institutional ownership and operating cash flow on tax avoidance of mining companies. In this study using secondary data in the form of financial statements of mining companies from 2014-2019. The sample in this study were 34 company samples and 204 observations. The analytical method used in this study was multiple linear regression. The results showed that partially, variable leverage, institutional ownership and operating cash flow had positive effect on tax avoidance.Keywords: leverage, institutional ownership, operating cash flow, tax avoidance Abstrak. Penelitian ini bertujuan untuk menguji pengaruh leverage, kepemilikan institusional dan arus kas operasi terhadap penghindaran pajak perusahaan tambang. Dalam penelitian ini menggunakan data sekunder berupa laporan keuangan perusahaan tambang dari tahun 2014-2019. Sampel dalam penelitian ini sebanyak 34 sampel perusahaan dan jumlah pengamatan atau observasi sebanyak 204. Metode analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukkan secara parsial, variabel leverage, kepemilikan institusional dan arus kas operasi berpengaruh positif terhadap penghindaran pajak.Kata Kunci: leverage, kepemilikan institusional, arus kas operasi, penghindaran pajak.
Co-Authors BANEA, AGNES EYNE Budiman Thamsi, Alam Hendrik Gamaliel Herman Karamoy Muhammad Aswadi Rauf Husain, Jamal Sembiring, Antonius Wilson Sianipar, Artha Yuliana Siti Nurbaya Sitorus, Elly Supartiningsih - - SURBAKTI, CHRISTICA ILSANNA