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dc.contributor.authorRazali
dc.contributor.authorFerawati
dc.date.accessioned2023-11-24T02:01:54Z
dc.date.available2023-11-24T02:01:54Z
dc.date.issued2019-12
dc.identifier.citationRazali, and Ferawati. 2019. “Kepemilikan Institusional Dan Transparansi Informasi Terhadap Penghindaran Pajak: Sebelum, Saat, Dan Setelah Tax Amnesty.” Jurnal Ekonomi Perjuangan 1 (2): 74–88.en_US
dc.identifier.issn2714-7452
dc.identifier.urihttps://www.e-journal.unper.ac.id/index.php/JUMPER/article/view/250
dc.description.abstractThis study aims to analyze the effect of institutional ownership and transparency of information on tax avoidance before, during, and after tax amnesty. This study uses secondary data obtained from the company's financial statement of companies listed in Index of LQ-45 from 2015-2017 represented timeline of tax amnesty. The data analysis method used in this research is multiple linear regression analysis. Data collected will be processed by using SPSS. The result of this study shows that institutional ownership and transparency of information has no effect on tax avoidance. The highest tax avoidance ratio occured in 2016, when tax amnesty was conducted.en_US
dc.language.isootheren_US
dc.publisherJurnal Ekonomi Perjuangan (JUMPER)en_US
dc.relation.ispartofseriesVol. 1;No. 2
dc.subjectinstitutional ownershipen_US
dc.subjecttax amnestyen_US
dc.subjecttax avoidanceen_US
dc.subjecttransparency of informationen_US
dc.titleKepemilikan Institusional dan Transparansi Informasi terhadap Penghindaran Pajak: Sebelum, Saat, dan Setelah Tax Amnestyen_US
dc.typeArticleen_US


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