Skripsi

PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PENGHINDARAN PAJAK PADA MASA PANDEMI COVID-19 PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2021

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Penilaian

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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.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307000493	T89859	T898592023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T898592023

Publisher

Indralaya : Prodi Akuntansi, Fakultas EkonomiProdi Akuntansi, Fakultas Ekonomi., 2023

Collation

xviii, 60 hlm.; ilus.; 21 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.46 07

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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