PENGARUH THIN CAPITALIZATION, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022

ISTINA, SUSI and Ermadiani, Ermadiani (2024) PENGARUH THIN CAPITALIZATION, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to identify and analyze the influence of thin capitalization, institutional ownership, and company size on tax avoidance. The population used in this research is all mining companies listed on the Indonesia Stock Exchange in 2020-2022. The sample used was a purposive sampling method and 23 companies were obtained. This research is quantitative research and uses secondary data. The data analysis technique used in this research is panel data regression analysis and uses the help of Eviews version 12 software. The results of this research show that thin capitalization has a positive effect on tax avoidance, while institutional ownership and company size have no effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax avoidance
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Susi Istina
Date Deposited:	18 Jan 2024 01:52
Last Modified:	18 Jan 2024 01:52
URI:	http://repository.unsri.ac.id/id/eprint/138538

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