Jurnal Akuntansi Trisakti
Vol. 9 No. 1 (2022): Februari

Pengaruh Kepemilikan Institusional Terhadap Penghindaran Pajak Perusahaan Manufaktur di Indonesia (2017-2019)

Wildan Dwi Lastyanto (Universitas Sebelas Maret)
Doddy Setiawan (Universitas Sebelas Maret)

Article Info

Publish Date
28 Feb 2022

Abstract

The purpose of this research was to determine the effect of institutional ownership on tax avoidance. The population in the study includes manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019 with a population of 193 companies. Determination of the number of samples using purposive sampling, in order to obtain a sample of 87 companies. The test hypothesis was carried out using multiple linear regression analysis techniques. Research result reports that institutional ownership had a significant and negative effect on tax avoidance. This finding means that in the context of agency theory, institutional investors tend to ignore the supervisory function, focus more on getting more benefits and encourage tax avoidance practices.

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Journal Info
Jurnal Akuntansi Trisakti
Website

Abbrev

jat

Publisher

Universitas Trisakti

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Trisakti (JAT) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB). And its an Open Access Journal. Since 2019, JAT changed from E-Journal to OJS. Start from 2014, JAT publications frequency is twice a year, in February and September. The aim of Jurnal Akuntansi ...