Image of Pengaruh perusahaan keluarga terhadap penghindaran pajak pada perusahaan manufaktur di Indonesia dan Malaysia

Text

Pengaruh perusahaan keluarga terhadap penghindaran pajak pada perusahaan manufaktur di Indonesia dan Malaysia

Family firms have agency conflict between majority and minority shareholders. The purpose of this study is to examine the effect of family firms on tax avoidance. The sample was all manufacturing firms listed on Indonesia Stock Exchange and Bursa Malaysia during 2007-2011. The hypothesis was test by using four tax avoidance measurements: total book-tax difference, temporary book-tax difference, permanent book-tax difference, and abnormal book-tax difference. The results prove that family firms have positive effect on tax avoidance. Another result is Malaysia firms avoid tax more than Indonesia firms do. In Indonesia, family firms have significant effect on tax avoidance; however, in Malaysia there is no significant effect.Ada tabel

Ketersediaan

Call NumberLocationAvailable
8251PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Manufacturing industry
Malaysia
Tax avoidance
Family ownership
Family firm
Tax difference
Book
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiii, 82 p. : il. ; 30 cm.
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
Lampiran Berkas Tidak Ada Data