The Impact of Ownership Structure and Tax Avoidance

zuliyanti, tri and Azwardi, Azwardi and Fuadah, Luk Luk (2021) The Impact of Ownership Structure and Tax Avoidance. The Impact of Ownership Structure and Tax Avoidance, 29 (27). pp. 1-6. ISSN 2521-6392

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Abstract

The ownership structure issues on tax avoidance must be thoroughly investigated. Tax avoidance is a management strategy used by companies to maximize profitability by lowering their tax burden. Secondary data from the company's annual financial statements were used in this analysis. The sample was 407 observations made at manufacturing companies between 2016 and 2019. The Ordinary Least Squares method was used to test this research hypothesis

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: 01-Faculty of Economics > 62901-Accountant Profession (Profesi)
Depositing User: Luk Luk Fuadah
Date Deposited: 28 Mar 2022 07:26
Last Modified: 28 Mar 2022 07:26
URI: http://repository.unsri.ac.id/id/eprint/66939

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