Jurnal Ekonomi Perjuangan (JUMPER)
Vol. 1 No. 2 (2019): Jurnal Ekonomi Perjuangan (JUMPER)

Kepemilikan Institusional dan Transparansi Informasi terhadap Penghindaran Pajak: Sebelum, Saat, dan Setelah Tax Amnesty

Razali Razali (Politeknik Wilmar Bisnis Indonesia)
Ferawati Ferawati (Politeknik Wilmar Bisnis Indonesia)

Article Info

Publish Date
13 Jan 2020

Abstract

This study aims to analyze the effect of institutional ownership and transparency of information on tax avoidance before, during, and after tax amnesty. This study uses secondary data obtained from the company’s financial statement of companies listed in Indeks of LQ-45 from 2015-2017 represented timeline of tax amnesty. The data analysis method used in this research is multiple linear regression analysis. Data collected will be processed by using SPSS. The result of this study shows that institutional ownership and transparency of information has no effect on tax avoidance. The highest tax avoidance ratio occured in 2016, when tax amnesty was conducted.

Copyrights © 2019




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
430.821 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Ekonomi Perjuangan (JUMPER)
Website

Abbrev

JUMPER

Publisher

Universitas Perjuangan Tasikmalaya

Subject

Economics, Econometrics & Finance

Description

Jumper aim is to promote scientific articles that focus on accounting and management. Manuscript articles can come from researchers, academics, practitioners, lecturers, students and other observers who are interested in research in the field of accounting or management. JUMPER invites manuscripts ...