The Influence of Size Firm and Ownership Structure Toward Aggressive Tax Avoidance of Manufacture Companies Listed in Indonesia Stock Exchange

DOI

10.2991/amca-18.2018.37How to use a DOI?

Keywords

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

Abstract

This research aims to test the influence of size companies and the structure of ownership towardt 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 (α) 5%. The results of study indicate the size companies and the family ownership has no negatively influence toward aggressive tax avoidance. While foreign ownership positivellyinfluence toward aggressive tax avoidance

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Ani Kusbandiyah
AU  - Norlia Mat Norwani
PY  - 2018/07
DA  - 2018/07
TI  - The Influence of Size Firm and Ownership Structure Toward Aggressive Tax Avoidance of Manufacture Companies Listed in Indonesia Stock Exchange
BT  - Proceedings of the 5th International Conference on Community Development (AMCA 2018)
PB  - Atlantis Press
SP  - 132
EP  - 135
SN  - 2352-5398
UR  - https://doi.org/10.2991/amca-18.2018.37
DO  - 10.2991/amca-18.2018.37
ID  - Kusbandiyah2018/07
ER  -