Proceedings of the 5th International Conference on Community Development (AMCA 2018)

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

Authors
Ani Kusbandiyah, Norlia Mat Norwani
Corresponding Author
Ani Kusbandiyah
Available Online July 2018.
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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Volume Title
Proceedings of the 5th International Conference on Community Development (AMCA 2018)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
July 2018
ISBN
10.2991/amca-18.2018.37
ISSN
2352-5398
DOI
10.2991/amca-18.2018.37How to use a DOI?
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/).

Cite this article

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  -