The Role of Profitability as Mediation Between the Relationship of Institutional Ownership and Tax Avoidance

This study aims to empirically examine the direct and indirect effects of institutional ownership on tax avoidance with profitability as a mediating variable. This research observation totaled 611 manufacturing companies on the Indonesia Stock Exchange for 2020-2022. Hypothesis testing using path a...

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Bibliographic Details
Main Authors: Baiq Nur Alya, Wahidatul Husnaini
Format: Article
Language:English
Published: cita konsultindo 2024-02-01
Series:Asian Journal of Management, Entrepreneurship and Social Science
Subjects:
Online Access:https://www.ajmesc.com/index.php/ajmesc/article/view/664