Article Per Year (5 Year)
p-Index From 2020 - 2025
6.492
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan KALAM CENDEKIA PGSD KEBUMEN Speed - Indonesian Journal on Computer Science Jurnal Akuntansi Multiparadigma Speed - Sentra Penelitian Engineering dan Edukasi Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Journal of Accounting and Investment Akuisisi : Jurnal Akuntansi Jurnal Kajian Akuntansi Turbo : Jurnal Program Studi Teknik Mesin JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Prosiding Seminar Nasional Teknoka ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Business and Finance Journal Value: Jurnal Manajemen dan Akuntansi Jurnal Aplikasi Dan Inovasi Ipteks SOLIDITAS Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Abdi Insani Jurnal Penelitian Ekonomi Akuntansi (JENSI) Budimas : Jurnal Pengabdian Masyarakat Muhammadiyah Riau Accounting and Business Journal Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) ARMATUR : Artikel Teknik Mesin dan Manufaktur Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Review of Applied Accounting Research Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Pengabdian Masyarakat Bangsa Journal of Multiperspectives on Accounting Literature Jurnal Pengabdian Kepada Masyarakat Radisi Review: Journal of Multidisciplinary in Social Sciences Jurnal Bisnis Jurnal Polimesin Journal of Law
Dwi Irawan
Universitas Muhammadiyah Malang
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 56 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : JBMP (Jurnal Bisnis, Manajemen dan Perbankan)

 1 
Ownership Structure On Tax Avoidance: Empirical Study On Manufacturing Companies Nurfadilah Yusri; Sri Wibawani Wahyuning Astuti; Dwi Irawan; Ahmad Juanda
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol 8 No 2 (2022): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v8i2.1596

Abstract

The purpose of this study aims to examine the effect of ownership structure as measured by institutional and public managerial ownership on tax avoidance. The population of this study are manufacturing companies listed on the IDX in 2019. The sampling technique uses a purposive sample which is a sampling method with criteria such as manufacturing companies listed on the IDX in 2019 and companies that present annual reports during 2019. The results show that managerial ownership structure affects tax avoidance, while public ownership structure and institutional ownership structure does not affect tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2019. These results indicate that companies owned by managers are more likely to carry out tax avoidance because managers have full power to prepare financial statements in accordance with their wishes compared to institutional and public ownership. This research contributes to providing information to stakeholders about which type of ownership structure is more likely to avoid tax.
Co-Authors Adi Prasetyo Agnesia Ruli Ayu Rahmawati Agung, I Gusti Agung Ngurah Agus Eko Purnomo Agus Eko Purnomo Agus Irawan Agustin, Tyna Kurniati Noer Ahmad Juanda Ahmad Khudori, Ahmad Andika, Wazri Himawansyah Putra Andriyansyah, Nopri Aniek Iriany Arlita Ariyani Puspitasari Aviani Widyastuti Aziza, Nabila Nurul Bambang Eka Purnama Bastian, Elvin Dhaniel Syam Elfirawati, Putri Arwen Faris Afrizal Fisal Yuliansyah Fuad Dwi Hanggara Furisanda, Muhammad Ferdian Hafiez Sofyani Handono, Sulis Dri Ida Ayu Putu Sri Widnyani Ihyaul Ulum Imam Abu Hanifah Indah Uly Wardati Iqbal Ramadhani Fuadiputra Jayadih, Epan Kemas Ridhuan, Kemas Lia Candra Inata Lutfia Fitroh Insani M. Zul Mazwan Mahanani, Qory Satiti Mudrifah, Mudrifah Muhammad Wildan Affan Nuha, Sukma Uli Nur Afifah Nurazizah, Siti Fadhillah Nurfadilah Yusri Nurfitriani, Rizka Pangestu, Angga Pranacitra, Resi prastiyo, Adi Prastyo, Yudi Puspitasari, Fransiska Dwi Ratna Putri, Nur Alia Rafida Az-Zahra Rizka Amalia Rusmadi, Anindya Tirsa Saud, Iham Maulana Setiawan, Rahmady Setu Setyawan Siti Fadhillah Nurazizah Siti Zubaidah Siti Zubaidah Sri Wahyuni Suardi Sukadi . Sukma Uli Nuha Susilo, Efendi Joko Syarif Husen Tasyahadul Fadlatil Laili Tasyahadul Fadlatil Laili Teguh Santoso Toto Suharjanto Toto Suharjanto Tri Wahyu Oktavendi Tri Wahyu Oktavendi Ulfa Safira Iman Niar Untung Surya Dharma, Untung Surya Wicaksono, Agung Prasetyo Nugroho yanto, Repki Yusi Putri Eka Vianti