Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Capital Intensity, Preferensi Risiko Eksekutif, dan Leverage terhadap Penghindaran Pajak

The aim of this study was examined the influence of institutional ownership, managerial ownership, capital intensity executive risk preference and leverage against Tax Avoidance. Tax avoidance calculation in this study uses GAAP ETR approach. This study used quantitative approach, with population of 167 banking companies for 1 year. This study used saturated sampling, but there were certain limitations so that total sample was 328 samples. Data analysis used multiple regression analysis. Based on the study, variables of institutional ownership, managerial ownership, capital intensity have no effect on tax avoidance, while executive risk preference and leverage have an effect on tax avoidance. Keywords: tax avoidance, institutional ownership, managerial ownership, capital intensity, executive risk preference, leverage