Tax avoidance : A Policy of a Company

Authors

  • Yulianti Yulianti Accountant major of economy faculty of universitas semarang
  • Lutfi Fahmi Asror Accountant major of economy faculty of universitas semarang
  • Septian Yudha Kusuma High school of economic aka semarang 2018

DOI:

https://doi.org/10.17722/ijme.v12i1.1042

Keywords:

Leverage, Return on Asset, Size of Company, Institutional compensation, Fiscal Disadvantage Compensation, Multinational Company, Diversification of Company, Tax avoidance

Abstract

This research has purpose to find out the effect of leverage, return on asset, size of a company, institutional ownership, fiscal disadvantage compensation, multinational company, diversification company toward Tax avoidance of real estate enterprise enlisted in Indonesia stock exchange (BEI). The population consists of real estate enterprises with number 48 enterprises and are enlisted in BEI since 2012-2016 with number 22 enterprises selected using purposive sampling. The findings of hypothesis testing show: return on asset influencing negatively toward Tax avoidance. Leverage, size of company, institutional ownership, fiscal disadvantage compensation, multinational company, and diversification of company do not influence toward Tax avoidance.

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Published

31-12-2018

How to Cite

Yulianti, Y., Asror, L. F., & Kusuma, S. Y. (2018). Tax avoidance : A Policy of a Company. International Journal of Management Excellence (ISSN: 2292-1648), 12(1), 1707–1712. https://doi.org/10.17722/ijme.v12i1.1042

Issue

Vol. 12 No. 1 (2018): International Journal of Management Excellence

Section

Articles