Pengaruh kepemilikan institusional, kepemilikan Manajerial, preferensi risiko eksekutif, Leverage dan ukuran perusahaan Terhadap penghindaran pajak

Tax Avoidance is an activity to minimize the tax expense or even eliminate taxes. This research aims to institutional ownership, managerial ownership, executive risk preference, leverage and firm size on tax avoidance. The sample used in this study is a banking company in Southeast Asia in the year 2014-2016 listed in ORBIS. The sampling technique used purpossive sampling using SPSS 16 software. The result showed that institutional ownership, managerial ownership and executive risk preference had no significant effect on tax avoidance, while leverage and firm size had significant effect on tax avoidance. Keywords : institutional ownership, managerial ownership, executive risk preference, leverage, firm size, tax avoidance