evana, einde (2019) The Effect of State Ownership Structure, Investment Decision, and Fiscal Tax Loss Compensation Toward Tax Avoidance on Manufacturing Companies Listed on IDX in 2015. Review of Integrative Business and Economics Research, 8 (1). pp. 202-216. ISSN 2304-1013

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Abstract

This study is entitled “the effect of state ownership structure, investment decision, and fiscal tax loss compensation toward tax avoidance on manufacturing companies listed on IDX. Its dependent variable is tax avoidance, while its independent variables are share structure owned by the company (X1), investment decision (X2), and fiscal tax loss compensation (X3). The method of this study is multiple regression and classical statistical tests. The result of this study is that the government share ownership structure (X1) is accepted (significant), which means that H1 is accepted where state ownership structure positively affects ETR. If ETR increases, the possibility of tax avoidance is lower. Moreover, investment decision (X2) is insignificant, which means that investment on fixed assets does not affect tax avoidance. It is not in line with the hypothesis proposed, so H2 is not accepted. In addition, loss compensation (X3) is insignificant, meaning that fiscal tax loss compensation does not affect corporate tax avoidance. Keywords: Share ownership structure, investment decision, fiscal loss compensation, and corporate tax avoidance.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	Dr. Einde Evana
Date Deposited:	14 Nov 2019 07:39
Last Modified:	14 Nov 2019 07:39
URI:	http://repository.lppm.unila.ac.id/id/eprint/16257

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