Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal AKUNTANSI DEWANTARA
trisnawati trisna
Universitas Pamulang
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH INSTITITUSIONAL OWNERSHIP, PROPORSI DEWAN KOMISARIS INDEPENDEN DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE: Studi empiris pada perusahaan property dan real estate yang terdaftar di bursa efek indonesia trisnawati trisna
AKUNTANSI DEWANTARA Vol 6 No 3 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 3 OKTOBER 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v6i3.13151

Abstract

The purpose of this study was to examine the effect of institutional ownership, the proportion of independent commissioners, and capital intensity on tax avoidance. This study uses quantitative techniques with secondary data from property and real estate companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020 with a period of 5 years. Purposive sampling was used to make the sample of this study, which included 9 companies. The data analysis method used is panel data regression analysis with the Eviews 10 statistical program. This study shows that institutional ownership, the proportion of independent commissioners and capital intensity simultaneously have a significant effect on tax avoidance, partially institutional ownership has no significant effect on tax avoidance, the proportion independent commissioners and capital intensity have a significant effect on tax avoidance
Co-Authors