SKRIPSI AKS

PENGARUH STRUKTUR KEPEMILIKAN DAN PENGENDALIAN INTERNAL TERHADAP PENGHINDARAN PAJAK

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ABSTRACT This study aims to determine the effect of ownership structure and internal control on tax avoidance. This study analyzes companies in the energy sector listed on the Indonesia Stock Exchange for the period 2017-2021. The data used is secondary data from the company's annual financial statements. The population in this study were all companies in the energy sector listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique used was purposive sampling technique obtained a final sample of 23 companies. The analysis technique used is panel data regression analysis using the Eviews 9 program. The results showed that managerial ownership and institutional ownership had a negative effect on tax avoidance, foreign ownership had a positive effect on tax avoidance, and internal control had no effect on tax avoidance. Keywords: managerial ownership, institutional ownership, foreign ownership, internal control

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 RIZ p 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 97 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Rizky Adha Nor Hidayah

Versi lain/terkait

Lampiran Berkas

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