Dhea, Putri Ayu (2025) The effect of institutional ownership on tax avoidance with company size as a moderating variable in the mining sector / Putri Ayu Dhea</p>. Diploma thesis, Universitas Negeri Malang.
Full text not available from this repository.Abstract
p This study aims to examine the effect of institutional ownership on tax avoidance practices and explain the moderating role of company size. This study analyzed 126 mining companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Using the Moderated Regression Analysis This study found that institutional ownership positively influences tax avoidance practices. Furthermore firm size cannot explain the variation in the influence of institutional ownership on tax avoidance policies. This study contributes empirically by confirming the influence of institutional ownership on tax avoidance while also providing practical input for tax authorities to monitor companies with high institutional ownership. /p
| Item Type: | Thesis (Diploma) |
|---|---|
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Departemen Akuntansi (AKU) > S1 Akuntansi |
| Depositing User: | library UM |
| Date Deposited: | 25 Sep 2025 04:29 |
| Last Modified: | 09 Sep 2025 03:00 |
| URI: | http://repository.um.ac.id/id/eprint/424518 |
Actions (login required)
 |
View Item |