Electronic Theses and Dissertation
Universitas Syiah Kuala
THE INFLUENCE OF OWNERSHIP STRUCTURES, FINANCIAL DISTRESS, AND TAX LOSS CARRY…
Hilfi Hanifah
Tax avoidance is an interesting strategy option taken by management which aims to increase profitability through the reduction of corporate tax expense. This research has a purpose to examine the influence of ownership structures financial distress, and tax loss carry forward on tax avoidance using secondary data from financial statement of manufacturing companies listed on IDX year 2012-2014. The study type used in this study is hypothesis testing. The results of this study show that owne…
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