Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Profitabilitas dan Leverage Terhadap Tax Avoidance Pendekatan Long-Run Cash Effective Tax Rate pada Lembaga Keuangan di Asia Tenggara Periode 2014-2016

This study aimed to examine the effect of institutional ownership, managerial ownership, profitability, and leverage on tax avoidance in financial institution in Southeast Asia for 2014-2016. The sample used in this research is 167 banking companies registered in ORBIS. The sampling method used is saturated sampling and testing this hypothesis using multiple regression analysis. The proxy for tax avoidance in this study uses the Long-Run CETR (Long-Run Cash Effective Tax Rate) proxy and the results of this study indicate that the independent variables of Managerial Ownership and Profitability have a significant effect on tax avoidance, but the independent variables of institutional ownership and leverage have no effect on tax avoidance, and the result of the coefficient of determination (adjusted R2) is 0.032. This shows that the influence of all independent variables Institutional Ownership, Managerial Ownership, Profitability, and Leverage on tax avoidance is 3.2% while the remaining 96.8% is influenced by other variables. Keyword : tax avoidance,institutional ownership,managerial ownership,profitability, leverag