Jurnal Ekonomi dan Manajemen
Vol 16 No 2 (2022): Jurnal Ekonomi dan Manajemen (Special Edition MSEPS UMKT)

THE EFFECT OF MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP AND AUDIT COMMITTEE ON TAX AVOIDANCE IN MINING COMPANIES LISTED ON THE IDX IN 2017-2020

Ridhawati, Rakhmi (Unknown)
Mulyani, Sri (Unknown)

Article Info

Publish Date
30 Dec 2022

Abstract

This study aims to empirically prove the effect of managerial ownership, institutional ownership and audit committee on tax avoidance in mining companies listed on the Indonesia Stock Exchange in 2017-2020. The research method used is a quantitative method. Data collection method in this study was documentation from secondary data available on Indonesian Stock Exchange website. This study used multiple regression analysis as statistical tools to test the research hypotheses. The results show that managerial ownership, institutional ownership and audit committee have no effect on tax avoidance either partially or simultaneously.

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Journal Info
Jurnal Ekonomi dan Manajemen
Website

Abbrev

JEM

Publisher

Universitas Muhammadiyah Kalimantan Timur

Subject

Description

Focus and Scope This journal consists of three sections. Paper must be submitted according to the section Management and Bussines Scopes: Financial Management Working capital management, accounts receivable, inventory, cash budgeting, time value of money, capital market, financial performance, ...