PENGARUH KEPEMILIKAN ASING, FOREIGN OPERATION DAN MANAJEMEN LABA RIIL TERHADAP PENGHINDARAN PAJAK
Abstract
This study aims to empirically prove the effect of foreign ownership, foreign operations and real earnings management on tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. While the sample of this study was determined by purposive sampling method in order to obtain 89 companies. The type of data used is secondary data. The analytical method used is multiple regression analysis. The results of the study prove that foreign ownership has an effect on tax avoidance, foreign operations have no effect on tax avoidance and real earnings management has an effect on tax avoidance.
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DOI: http://dx.doi.org/10.24014/jot.v2i1.14248
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