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Advanced SearchEffect of Solvency, Sales Growth, and Institutiona
This research aimed to examine the effect of solvency, sales growth, and institutional ownership towards tax
avoidance with profitability as a moderating variable. The sample was real estate and property companies listed
on the Indonesia Stock Exchange in 2011-2015. The sample was selected using purposive sampling method to get
sample about 31 companies. The data used moderated regression analysis. The results indicate that the solvency
has significant and positive effect on tax avoidance. Meanwhile, sales growth and institutional ownership do not
affect tax avoidance. Then, profitability can moderate the relationship between institutional ownership and tax
avoidance.
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Informasi Detil
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Penerbit | Binus University : Jakarta., November 2017 |
Deskripsi Fisik |
p. 183 - 188
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Bahasa | |
ISBN/ISSN |
2087 - 1228
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Edisi |
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Subyek |
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Info Detil Spesifik |
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Pernyataan Tanggungjawab |
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