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The Influence of Size Firm and Ownership Structure Toward Aggressive Tax Avoidance of Manufacture Companies Listed in Indonesia Stock Exchange

机译:规模企业和所有权结构对印度尼西亚证券交易所上市的侵略性税收避税的影响

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This research aims to test the influence of size companies and the structure of ownership toward aggressive tax avoidance in consumer goods companies were listed on the Indonesia stock exchange period 2010-2014. The research methods used purposive sampling, in company of consumer goods the period 2010-2014, and analysis methods used multiple linear regression with significant levels of (a) 5%. The results of study indicate the size companies and the family ownership has no negatively influence toward aggressive tax avoidance. While foreign ownership positively influence toward aggressive tax avoidance
机译:本研究旨在测试规模公司的影响以及在消费品公司中列出的印度尼西亚证券交易所2010 - 2014年,在消费品公司中列出了对侵袭性税收的影响。研究方法使用了目的采样,在消费品的公司,2010年期间,分析方法使用多元线性回归,具有大量(a)5%。研究结果表明,规模公司和家庭所有权对侵略性避税没有负面影响。虽然外国所有权对侵略性避税产生了积极影响

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