Open AccessTax avoidance : A Policy of a Company
Author(s) -
Yulianti Yulianti,
Lutfi Fahmi Asror,
Septian Yudha Kusuma
Publication year - 2018
Publication title -
international journal of management excellence
Language(s) - English
Resource type - Journals
ISSN - 2292-1648
DOI - 10.17722/ijme.v12i1.1042
Subject(s) - leverage (statistics) , business , multinational corporation , stock exchange , disadvantage , tax avoidance , diversification (marketing strategy) , real estate , real estate investment trust , return on assets , accounting , finance , monetary economics , double taxation , economics , marketing , machine learning , computer science , political science , law
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.