| dc.description.abstract | In 2016 there was a case of Panama Paper where the leaking Panama Paper
to the public there are more than 214,000 overseas companies that keep their assets
in the company of origin Panama. Tax evasion is the latest issue in the case of
Panama Paper there are 30 Indonesian companies that are included in Panama Paper
which put assets in other countries. This study aims to analyze the effect of
profitability, family ownership, institutional ownership Leverage and Capital
Intensity to Tax Avoidance.
The object of this study were Indonesian companies included in Panama
Papers from 2011-2016. The sample of this research is determined by purposive
sampling so that obtained 17 sample companies. The analysis method used is
multiple linear regression analysis. The result of this research is Profitability has
negative effect to Tax Avoidance, family ownership has no effect on Tax
Avoidance, institutional ownership has no effect on Tax Avoidance, Leverage has
no effect on Tax Avoidance, and Capital Intensity has positive effect on Tax
Avoidance | en_US |
