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

OCTARI, MARISSA and Budiman, Anton Indra (2024) PENGARUH STRUKTUR KEPEMILIKAN DAN SUSTAINABILITY REPORT TERHADAP PENGHINDARAN PAJAK (Studi Empiris di Perusahaan Indeks IDX30 yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

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.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kepemilikan Manajerial, Kepemilikan Institusional, Kepemilikan publik, Sustainability Report, Penghindaran Pajak
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Marissa Octari
Date Deposited:	06 Jan 2025 02:50
Last Modified:	06 Jan 2025 02:50
URI:	http://repository.unsri.ac.id/id/eprint/162321

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