PENGARUH KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISARIS INDEPENDEN, INTENSITAS ASET TETAP, KONEKSI POLITIK DAN LEVERAGE TERHADAP TAX AVOIDANCE

(Studi Empiris Pada Perusahaan Jasa Sub Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

Abstract

Tax Avoidance is a legal tax deduction effort in order to maximize income after tax. The reason for choosing a research on Tax Avoidance because there are still many companies listed on the Indonesia Stock Exchangetrying to minimize the tax burden. This study aims to test and know the effect of institutional ownership, independent board of commissioners, fixed assets intensity, political connection and leverage to tax avoidance in property and real estate companies in Indonesia.The sample consists of 36 companies selected using purpossive sampling method. Data analysis techniques used in this research ismultiple linear regression analysis. The results of this research indicate that institutional ownership, political connections, and leverage have a significant negative effect on tax avoidance, while the variable independent board of commissioners and fixed assets intensity have no effect on tax avoidance.