Pengaruh Intensitas Aset Tetap, Komisaris Independen, dan Kepemilikan Institusional terhadap Tax Avoidance pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019

Phandi, Nicholas and Lauw Tjun Tjun, - (2021) Pengaruh Intensitas Aset Tetap, Komisaris Independen, dan Kepemilikan Institusional terhadap Tax Avoidance pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019. Jurnal Akuntansi, 13 (2). pp. 260-268. ISSN 2085-8698

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Abstract

This study aims to determine the effect of the intensity of fixed assets, independent commissioners, and institutional ownership on tax avoidance in banking companies listed on the IDX. The research sample is 25 banking companies. The results of this study indicate that the intensity of fixed assets and independent commissioners has no effect on tax avoidance, while institutional ownership has an influence on tax avoidance. This research was conducted to contribute to banking companies so as not to evade taxes, because it will have an impact on state revenues.

Item Type:	Article
Contributors:	Contribution Contributors NIDN/NIDK Email Author Phandi, Nicholas UNSPECIFIED UNSPECIFIED Author Lauw Tjun Tjun, - UNSPECIFIED UNSPECIFIED Author UNSPECIFIED UNSPECIFIED UNSPECIFIED
Uncontrolled Keywords:	Intensity of fixed assets, independent comissioners, institutional ownership, and tax avoidance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User:	Perpustakaan Maranatha
Date Deposited:	19 Mar 2024 03:10
Last Modified:	19 Mar 2024 03:10
URI:	http://repository.maranatha.edu/id/eprint/32599

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