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

ANANDITA, DIYAH and Aspahani, Aspahani and Novriansa, Agil (2023) PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PENGHINDARAN PAJAK PADA MASA PANDEMI COVID-19 PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2021. Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031482023007.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_62201_01031482023007_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (6MB) | Request a copy
Preview	Text RAMA__01031482023007_0004076603_0029119001_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (1MB) | Preview
	Text RAMA_62201_01031482023007_0004076603_0029119001_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (359kB) | Request a copy
	Text RAMA_62201_01031482023007_0004076603_0029119001_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (487kB) | Request a copy
	Text RAMA_62201_01031482023007_0004076603_0029119001_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (270kB) | Request a copy
	Text RAMA_62201_01031482023007_0004076603_0029119001_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (8kB) | Request a copy
	Text RAMA_62201_01031482023007_0004076603_0029119001_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (228kB) | Request a copy
	Text RAMA_62201_01031482023007_0004076603_0029119001_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (659kB) | Request a copy

Abstract

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.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kepemilikan Keluarga, Kepemilikan Institusional, Kepemilikan Manajerial, Perusahaan Manufaktur
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Diyah Anandita
Date Deposited:	22 Feb 2023 08:34
Last Modified:	22 Feb 2023 08:34
URI:	http://repository.unsri.ac.id/id/eprint/89859

Actions (login required)

View Item