TECHNOBIZ : International Journal of Business
VOL 7, NO 2 (2024) : OKTOBER

INDEPENDENT COMMISSIONERS, INSTITUTIONAL OWNERSHIP, FISCAL LOSS COMPENSATION, AND TAX AVOIDANCE: FINANCE AND BANKING SUBSECTOR COMPANIES

Rizki, Marsi Fella (Unknown)
Pasaribu, Maria Margaretty Br (Unknown)
Ameraldo, Fedi (Unknown)

Article Info

Publish Date
31 Oct 2024

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

Copyrights © 2024




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
TECHNOBIZ : International Journal of Business
Website

Abbrev

technobiz

Publisher

Universitas Teknokrat Indonesia

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

TECHNOBIZ : International Journal of Business merupakan jurnal yang memuat artikel dan kajian ilmiah dalam bidang ekonomi dan bisnis secara umum seperti ekonomi publik dan moneter, ekonomi keuangan daerah, ekonomi lingkungan, manajemen keuangan, manajemen pemasaran, manajemen bisnis, manajemen ...