MANAJEMEN LABA, KEPEMILIKAN INSTITUSIONAL DAN PENGHINDARAN PAJAK: STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

This study investigated the effect of earning management and institutional ownerships on tax avoidance. This study defines tax avoidance broadly as any activity that reduces explicit taxes. The population is manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) period 2012-2017. Sampling method is used purposive sampling and obtained as much as 10 samples and 180 observations. As in the prior studies, also the results of this thesis are partly contradictory. We found portion of the institutional ownership affect net interest margin negatively. We find weak evidence that the earning management is related to the corporate tax avoidance. It is recommended that empirical studies should be undertaken in the same field to find out what more internal factors could tax avoidance in Indonesia