Research Horizon
Vol. 4 No. 5 (2024): Research Horizon - October 2024

The Effect of Multi-nationality, R&D Costs, and Institutional Ownership on Tax Avoidance

Triyanto, Triyanto (Unknown)
Tarmidi, Deden (Unknown)

Article Info

Publish Date
11 Oct 2024

Abstract

This study aims to examine the effect of multi-nationality, research & development costs and institutional ownership on tax avoidance. Manufacturing companies listed on the Indonesia Stock Exchange in the period 2018 to 2023 are the unit of analysis in this study. The purposive sampling method is used to select the appropriate sample, while the multiple regression method is used to analyze the hypothesis on 100 panel data. The results of this study indicate that multi-nationality and research & development costs have no significant effect on tax avoidance, while institutional ownership has a positive effect on tax avoidance. These results contribute to government policy in analyzing taxpayers with institutional share indicators.

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Journal Info
Research Horizon
Website

Abbrev

RH

Publisher

Lifescifi

Subject

Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Description

The journal aims to make significant contributions to applied research and knowledge across the globe through the publication of original and high-quality research articles. It publishes original research articles, reviews, mini-reviews, case reports, letters to the editor, and commentaries, thereby ...