KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK

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15 citations0/0 files storedBALANCE Jurnal Akuntansi dan Bisnis

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

Abstract

The purpose of this research is to analyze the effect of Institutional Ownership on Tax Avoidance with 5 control variables, which are Profitability, Leverage , Company Size, Sales growth and Fixed Asset Intensity. This research uses quantitative approach with secondary data obtained from financial reports published on the IDX website in 2016-2019. The population of this research is manufacturing companies in the Mining sector and Basic Industry and Chemicals . The sample selection method used is purposive sampling with 43 sample companies. The results of the research prove that Institutional Ownership has a negative effect on Tax Avoidance

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2013The Effects of Board of Directors’ Characteristics on Tax Aggressiveness

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2023Pengaruh Good Corporate Governance terhadap Tax Avoidance 2023PENGARUH KEPEMILIKAN INSTITUSIONAL, PERTUMBUHAN PENJUALAN DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK

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