PENGARUH KEPEMILIKAN SAHAM ASING, KUALITAS INFORMASI INTERNAL DAN PUBLISITAS CHIEF EXECUTIVE OFFICER TERHADAP PENGHINDARAN PAJAK

Annisa Annisa, Ria Nelly Sari, Vince Ratnawati

Abstract


This study aims to examine and analyze the effect of foreign ownership, quality of
internal information, and CEO publicity on tax avoidance. The research population is
manufacturing companies listed on the Indonesia Stock Exchange for the period
2016 to 2018, number 192 samples. The sampling technique uses purposive
sampling method by taking a predetermined sample based on certain criteria. Data
analysis was performed with multiple linear regression models and moderation
regression analysis with the help of SPSS version 22.0 software. The results
showed that foreign ownership, quality of internal information, and CEO publicity had
a significant effect on tax avoidance. The regression test results of moderating
variables indicate that independent commissioners and audit committee are not
moderating variables.


Keywords


Tax avoidance, foreign ownership, quality of internal information, CEO publicity, independent commissioners, audit committee

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