Does Institutional Ownership Moderating Tax Avoidance? An Empirical Analysis In Indonesian List Company
This study aims to determine the effect of Thin Capitalization, Transfer Prices, and Profitability on Tax Avoidance and the role of institutional ownership in moderating it. The population used in this study is LQ45 companies listed on the IDX, using a purposive sampling technique. The number of sam...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Serang Raya
2024-01-01
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| Series: | Jurnal Akuntansi: Kajian Ilmiah Akuntansi |
| Online Access: | https://e-jurnal.lppmunsera.org/index.php/Akuntansi/article/view/6044 |