Skripsi
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PENGHINDARAN PAJAK PADA MASA PANDEMI COVID-19 PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2021
Weak economic conditions during the Covid-19 pandemic resulted in a decline in tax revenue in Indonesia. The government seeks to increase economic activity by providing tax incentive programs to taxpayers affected by the Covid-19 pandemic. However, the company considers the program as one of the loopholes to practice tax avoidance. This study aims to examine the effect of ownership structure on tax avoidance during the COVID-19 pandemic. The population in this study is 193 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2021 period. The research sample was taken based on purposive sampling with judgment sampling, namely 93 companies for 2 years with a total of 186 observation data. The results of research with the EVIEWS program produce family ownership has a positive effect on tax avoidance. Institutional ownership and managerial ownership have no effect on tax avoidance.
Inventory Code | Barcode | Call Number | Location | Status |
---|---|---|---|---|
2307000493 | T89859 | T898592023 | Central Library (Referens) | Available |
No other version available