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Tax avoidance : A Policy of a Company

Yulianti Yulianti, Lutfi Fahmi Asror, Septian Yudha Kusuma

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.

Keywords


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

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IJME introduces peer-review from its first Edition onwards. The researchers submitting their papers for publication should review atleast one technical paper from their domain. The manuscript also undergoes mandatory procedural review with IJMES review and scholar panel.