The Influence of Size Firm and Ownership Structure TowardAggressive Tax Avoidance of Manufactur Companies Listed in Indonesia Stock Exchange

被引：0

作者：

Kusbandiyah, Ani ^{[1
]}

Norwani, Norlia Mat ^{[2
]}

机构：

[1] Univ Muhammadiyah Purwokerto Indonesia, Purwokerto, Indonesia

[2] Univ Pendidikan Sultan Idris Malaysia, Tanjung Malim, Malaysia

来源：

PROCEEDINGS OF THE 5TH INTERNATIONAL CONFERENCE ON COMMUNITY DEVELOPMENT (AMCA 2018) | 2018年 / 231卷

关键词：

Aggressive Tax Avoidance; size companies; foreign ownership; family ownership;

D O I：

暂无

中图分类号：

C91 [社会学];

学科分类号：

030301 ; 1204 ;

摘要：

This research aims to test the influence of size companies and the structure of ownership toward aggressive tax avoidance in consumer goods companies were listed on the Indonesia stock exchange period 2010-2014. The research methods used purposive sampling, in company of consumer goods the period 2010-2014, and analysis methods used multiple linear regression with significant levels of (a) 5%. The results of study indicate the size companies and the family ownership has no negatively influence toward aggressive tax avoidance. While foreign ownership positively influence toward aggressive tax avoidance

引用

页码：132 / 135

页数：4

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