Ownership Structure on Tax Avoidance with Independent Commissioner as Moderation

Ownership Structure on Tax Avoidance with Independent Commissioner as Moderation

This study was conducted to examine the effect of ownership structure on tax avoidance, with independent commissioners as a moderating variable. The research objects are mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The analytical technique used is Multiple Linear...

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Bibliographic Details
Main Authors: Sudirman Sudirman, Almatius Setya Marsudi
Format: Article
Language:English
Published: Universitas KH Abdul Chalim, Prodi Ekonomi Syariah 2025-01-01
Series:Indonesian Interdisciplinary Journal of Sharia Economics
Subjects:
Tax Avoidance
Institutional Ownership
Family Ownership
Managerial Ownership
Independent Commissioner
Online Access:https://e-journal.uac.ac.id/index.php/iijse/article/view/6015
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