Tax revenue in Indonesia has not reach an optimum number because the revenue target has not fulfilled yet. This condition alleged because the tax avoidance practices that done by company is still high. This phenomenan becomes background of the need to examine what factors that influence the company in practicing tax avoidance. This research aims to analyze the influence of executive character, firm size, and profitability on tax avoidance with institutional ownership as moderating variable. The population in this study is property, real estate, and construction companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The sampling technique used is purposive sampling technique and obtain 35 samples with 175 units of analysis. The data analysis tool used is panel regression using the Eviews program version 9.0. The result of this study prove that the executive character and firm size has a significant positive effect on tax avoidance, while profitability does not significantly influence on tax avoidance. Meanwhile, institusional ownership is not able to moderate the influence of executive character, firm size and profitability on tax avoidance.
Penelitian ini dilatar belakangi1 dari hasil pengamatan di sekolah, bahwa terdapat siswa yang tidak mengumpulkan tugas dikarenakan kurangnya minat belajar siswa akibat sudah jenuh dengan pembelajaran jarak jauh serta pengaruh dari teman sebayanya. Tujuan penelitian ini untuk mengetahui pengaruh dukungan teman sebaya terhadap minat belajar siswa kelas XI MIPA SMA Negeri 10 Purworejo Tahun Pelajaran 2021/2022. Pengambilan sampel dalam penelitian ini menggunakan teknik random sampling dengan populasi berjumlah 143 siswa dan sampel berjumlah 72 siswa. Teknik analisis data menggunakan analisis regresi linier sederhana. Pengambilan data menggunakan instrumen angket dukungan teman sebaya dan minat belajar. Berdasarkan nilai Fhitung = 52,293 dengan tingkat signifikan lebih kecil dari 5% (sig. 0,05) yaitu sebesar 0,000 berarti terdapat pengaruh yang signifikan dukungan teman sebaya terhadap minat belajar siswa. Saran untuk penelitian selanjutnya, dapat menambahkan variabel lain untuk mengetahui faktor yang mempengaruhi minat belajar siswa.
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