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All Journal TECHNOBIZ : International Journal of Business
Pasaribu, Maria Margaretty Br
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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INDEPENDENT COMMISSIONERS, INSTITUTIONAL OWNERSHIP, FISCAL LOSS COMPENSATION, AND TAX AVOIDANCE: FINANCE AND BANKING SUBSECTOR COMPANIES Rizki, Marsi Fella; Pasaribu, Maria Margaretty Br; Ameraldo, Fedi
TECHNOBIZ : International Journal of Business VOL 7, NO 2 (2024) : OKTOBER
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v7i2.5150

Abstract

This study aims to prove the effect of independent commissioners, institutional ownership, and fiscal loss compensation on tax avoidance in financial and banking subsector companies listed on the Indonesia Stock Exchange in 2019-2023. The research sample totalled 50 companies selected through purposive sampling technique. Based on the results of the research, independent commissioners, institutional ownership, and fiscal loss compensation each have no effect on tax avoidance. Keywords: Independent commissioners, institutional ownership, fiscal loss compensation, tax avoidance
Co-Authors Ameraldo, Fedi Rizki, Marsi Fella