KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 4 (2022): Kalbisiana

Pengaruh Sales Growth, Kepemilikan Institusional dan Kepemilikan Asing Terhadap Tax Avoidance

Maria Renata (Institut Teknologi dan Bisnis Kalbis)
Ahalik (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
01 Dec 2022

Abstract

This research objective is to determine the influence of sales growth,Institusional ownership and foreign ownership on tax avoidance. This research uses quantitative methods. The population in this study is companies that have IPO in 2014-2016 with data processed in 2016-2018 listed on the Indonesia Stock Exchange. The sampel selection method uses saturated sampling totaling 28 copanies with 84 observations based on certain criteria. Data analysis method used in this reseach is descriptive analysis and multiple linear regression analysis using SPSS version 25 application. The results of this study are that sales growth has a significant effect on tax avoidance. while institusional ownelship does not significantly infuence tax avoidance. In addition, foreign ownerships has nosignficant effect on tax avoidance. In addition, foreign ownership has no significant effect ion tax avoidance.

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...