Image of Pengaruh Kepemilikan Saham Asing Terhadap Penghindaran Pajak (Tax Avoidance) (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2019-2023)
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Pengaruh Kepemilikan Saham Asing Terhadap Penghindaran Pajak (Tax Avoidance) (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2019-2023)

ABSTRACT
This research aims to influence Foreign Share Ownership on tax avoidance by considering control variables such as profitability, leverage, and company size. This study focuses on mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. Secondary data by looking at the annual reports of Mining Sector Companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023 and analyzed using a quantitative approach. This study uses purposive sampling so that the final sample is 65 companies. Data analysis was carried out using multiple linear regression analysis. The results of the study indicate that tax avoidance is not affected by Share Ownership.
Keywords : Tax Avoidance, Foreign Share Ownership

Ketersediaan
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Perpustakaan Universitas Riau 1802112124
1802112124
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1802112124
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1802112124
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
Info Detail Spesifik
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Pernyataan Tanggungjawab
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