Professional Documents
Culture Documents
1,2,3)
Program Magister Akuntansi, Universitas Muslim Indonesia
1)
rosfianti.yadasang@yahoo.co.id
ABSTRACT
Research this aiming to (1) test and analyze influence ownership institutional to avoidance tax; (2) test
and analyze influence ownership managerial to avoidance tax; (3) test and analyze influence board
commissioner independent to avoidance tax. Data used in research this is data secondary obtained from
report finance company that banking listed on the Indonesia Stock Exchange period 2015 -2017.
Technique taking sample conducted with purposive sampling. Total company that banking made into
sample as much 10 company so the total sample research are 30. Method the analysis is analysis multiple
linear regression. Based on results testing conducted on research this obtained that in a manner partial
ownership institutional have influence that significant to avoidance tax with significance at 0.019.
Ownership managerial have influence negative significant to avoidance tax with significance amounting
to 0,033, the council commissioner independent have influence positive significant to avoidance tax with
significance at 0,000. While in a manner simultaneous ownership institutional, ownership managerial and
board commissioner independent take effect significant to avoidance tax with significance amounting to
0.002.
History of article Received: 16-05-2019 Reviewed: 18-05-2019 Revised: 20-05-2019 Accepted: 21-05-2019 Published: 30-06-2019