PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE

Jurnal Akunida

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Field Value
 
Title PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE
 
Creator Fathurrahman, Ikhsan
Andriyanto, W.A.
Dyah Pita Sari, R.H
 
Description This study aims to determine the effect of institutional ownership, audit committee, and thin capitalization on tax avoidance in 137 manufacturing sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This research is a type of quantitative research using secondary data in the form of the company's annual report. The Random Effect Model (REM) with panel data regression was used in this study using STATA version 16. Based on the test results and analysis, it can be concluded that thin capitalization have a significant negative effect on tax avoidance, while institutional ownership and audit committee has no effect on tax avoidance.
 
Publisher Universitas Djuanda Bogor
 
Date 2021-12-11
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.unida.ac.id/JAKD/article/view/4583
 
Source JURNAL AKUNIDA; Vol. 7 No. 2 (2021): December; 205-216
2550-0708
2442-3033
10.30997/jakd.v7i2
 
Language eng
 
Relation https://ojs.unida.ac.id/JAKD/article/view/4583/2750
 
Rights Copyright (c) 2021 JURNAL AKUNIDA
http://creativecommons.org/licenses/by-sa/4.0
 

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