Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Universitas Bung Hatta
Yefri Reswita
Universitas Baiturrahmah
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Tax Avoidance on Institutional Ownership: Case Study of Banking Companies in Indonesian Capital Market Yefri Reswita; Syukri Lukman; Rahmad Febrianto; Fajri Adrianto
Jurnal Manajemen Universitas Bung Hatta Vol. 19 No. 2 (2024): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v19i2.25523

Abstract

One of the causes of tax avoidance actions is influenced by corporate governance factors, including ownership structure. This study examines the relationship between institutional ownership structure and tax avoidance activities, with the moderating effect of independent directors. The research utilizes panel data from banking companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2022, totaling 430 firm-year observations. The estimation model employs Ordinary Least Square (OLS) approach. The results indicate that institutional ownership structure has a significant negative effect on tax avoidance actions. The moderating effect of independent directors does not have a significant influence on the relationship between institutional ownership structure and tax avoidance activities. Monitoring and internal control mechanisms are essential to mitigate actions detrimental to the interests of minority shareholders.
Co-Authors Fajri Adrianto Rahmad Febrianto Syukri Lukman