INSTITUTIONAL OWNERSHIP AND TAX AVOIDANCE: COMPARATIVE STUDY IN BUMN (BADAN USAHA MILIK NEGARA) AND PRIVATE COMPANIES
This study aims to provide empirical evidence regarding the effect of institutional ownership on tax avoidance and differences in tax avoidance in state-owned and private companies. This study uses a quantitative approach with explanatory and comparative methods. The sample of this research is state...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universitas Airlangga
2021-11-01
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| Series: | Jurnal Riset Akuntansi dan Bisnis Airlangga |
| Subjects: | |
| Online Access: | https://e-journal.unair.ac.id/jraba/article/view/35538 |