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
|
Text
Jurnal.pdf Download (340kB) | Preview |
|
|
Text
Nilai Sejawat.pdf Download (755kB) | Preview |
|
|
Text
Similarity.pdf Download (3MB) | Preview |
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.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi |
| Depositing User: | Dr. Einde Evana |
| Date Deposited: | 30 Jun 2020 03:27 |
| Last Modified: | 30 Jun 2020 03:27 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/22845 |
Actions (login required)
 |
View Item |