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PENGARUH STRUKTUR KEPEMILIKAN DAN SUSTAINABILITY REPORT TERHADAP PENGHINDARAN PAJAK (Studi Empiris di Perusahaan Indeks IDX30 yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

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Penilaian

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This research aims to empirically examine the relationship between ownership structure and sustainability report on tax avoidance. The type of data used in this research is secondary data listed on the Indonesia Stock Exchange (IDX), namely the annual report and sustainability report of the company. The population of this research is the IDX30 index companies during the 2018-2022 period. Sampling using purposive sampling technique with a total sample of 10 companies. The analysis technique used is the multiple linear regression method using the Statistical Program for Social (SPSS) version 25. The result of this research indicate that institutional ownership has an effect on tax avoidance. While managerial ownership, public ownership and sustainability report have no effect on tax avoidance.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507000173	T162321	T1623212024	Central Library (REFERENCE)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1623212024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi., 2024

Collation

xviii, 80 hlm., ilus., tab.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi

Specific Detail Info

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Statement of Responsibility

EM

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