Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Eksplorasi Akuntansi (JEA)
Ridho Hamdani
Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Pengaruh Corporate Social Responsibility terhadap Penghindaran Pajak dengan Kepemilikan Institusional sebagai Moderasi Ridho Hamdani; Herlina Helmy
Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i3.871

Abstract

This study examines the effect of corporate social responsibility on tax avoidance with institutional ownership as a moderating variable. This research is a type of causative research. The population in this study is the manufacturing industry sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The research sample was obtained using purposive sampling method which produced 138 observations. The results of this study explain that Corporate Social Responsibility has no significant effect on tax avoidance practices. And institutional ownership cannot moderate or weaken the relationship between Corporate Social Responsibility and tax avoidance. Subsequent research, added other independent variables and added the research time span so that it would provide better results.
Co-Authors Herlina Helmy