The Role of Institutional Ownership as A Moderating Variable in Determining Disclosure of Tax Avoidance (Mining Sector Companies 2018-2022)
Nurul Fatimah,
Fajar Nurdin
Abstract:The research objective is to determine how profitability, capital intensity, company size, and tax avoidance are influenced by institutional ownership. Sample for this research is 34 mining companies registered between 2018 and 2022 on the Indonesian Stock Exchange. Random effect model (REM) is the test model chosen, and panel regression data is tested using the Eviews12 program. The results of the profitability research have a significant positive result on tax avoidance. Capital intensity has no effect on ta… Show more
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