PENGARUH FAKTOR STRUKTUR KEPEMILIKAN DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

An effective tax management system seen from the title of a successful manager who is determined by the success or failure of the preparation of a tax planning. Tax planning itself aims to see how the control can minimize the amount of taxes that will be transferred to the government's so-called tax avoidance. Then do the research aimed to determine the effect of ownership structure and leverage factor in tax avoidance, which factor ownership structure consists of concentrated ownership and family ownership. The research used financial statements of manufacturing companies listed Indonesia Stock Exchange from 2010 to 2012. The research methodology using multiple regression analysis with SPSS version 16 and Eviews version 3. Based on the results of hypothesis testing found that the leverage has a significant influence on tax avoidance, while the concentrated ownership and possession of the family did not have a significant effect on tax avoidance.

Keywords: Concentrated Ownership, Family Ownership, Leverage, Tax Avoidance