PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE

Famela Noorica · Ardan Gani Asalam

12 citations0/0 files storedCompetitive Jurnal Akuntansi dan Keuangan

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Corporate Taxation and Avoidance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

The purpose of this study is to simultaneously determine institutional ownership, managerial ownership, executive character of tax avoidance in consumer goods industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The object of this research is the consumer goods industrial sector companies listed on the Indonesia Stock Exchange (IDX) with a five-year research period from 2015 – 2019. The sample collection technique in this study uses purposive sampling. The number of samples studied were 70 samples. The implementation time used in this research is panel data, carried out by several stages of testing. The results show that institutional ownership, managerial ownership, and executive character simultaneously affect tax avoidance. Institutional ownership, managerial ownership, and executive character partially affect tax avoidance.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 12 citations exist upstream.

Cited by

2022Pengaruh intensitas modal, likuiditas, leverage dan kepemilikan institusional terhadap tax avoidance pada perusahaan pertambangan subsektor batu bara yang terdaftar di bursa efek Indonesia periode 2018-2020

Imported from OpenAlex (CC0) — nothing here is generated.