ANALISIS PENGARUH INSENTIF PERENCANAAN PAJAK DAN KEPEMILIKAN SAHAM MAYORITAS TERHADAP PENGHINDARAN PAJAK PERUSAHAAN

Abstract

This study aims to examine the influence of tax planning incentive and concentrated ownership on corporate tax avoidance. Tax planning incentive are reflected by the discolsure of tax position uncertainty, tax knowledge of director, and remuneration incentives of key management personnel. Concetrated ownership is reflected by majority ownership. Tax avoidance is measured by cash effective tax ratio measure. This study use three control variables are size, leverage and ROA. This study use quantitative research design and secondary data from manufacturing companies listed on the Indonesian Stock Exchange. By using purposive sampling in the observation period 2012-2014, obtained 195 observations. Data were analyzed using ordinary least square regression model. Criteria for firm are a manufacturing company and a company that serves the financial statements with currency. Another criteria is firm must have complete data and support the implemetation of research. Regression results show that uncertainty if a firm’s tax position, is positively significant influenced on corporate tax avoidance. Meanwhile, tax knowledge of director, remuneration incentives of its key management personnel and majority ownership have no influence on corporate tax avoidance.