The Impact of Ownership Structure and Tax Avoidance ( Peer review )

zulyanti, tri and Azwardi, Azwardi and Fuadah, Luk Luk (2022) The Impact of Ownership Structure and Tax Avoidance ( Peer review ). Fakultas Ekonomi Universitas Sriwijaya, Mykolayiv National Agrarian University. (Unpublished)

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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:	Other
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62901-Accountant Profession (Profesi)
Depositing User:	Luk Luk Fuadah
Date Deposited:	18 May 2022 08:59
Last Modified:	31 May 2022 08:16
URI:	http://repository.unsri.ac.id/id/eprint/69935

Available Versions of this Item

• The Impact of Ownership Structure and Tax Avoidance ( Peer review 1 Nomor 44 ). (deposited 08 Apr 2022 04:02)
  • The Impact of Ownership Structure and Tax Avoidance ( Peer review 1 Nomor 44 ). (deposited 27 Apr 2022 04:20)
    • The Impact of Ownership Structure and Tax Avoidance ( Peer review ). (deposited 18 May 2022 08:59) [Currently Displayed]

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