relation: https://eprints.untirta.ac.id/44420/
title: PENGARUH DIVIDEND POLICY DAN CORPORATE  SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP  TAX AVOIDANCE DENGAN INSTITUTIONAL  OWNERSHIP SEBAGAI VARIABEL MODERASI
creator: MUHAMMAD IMAM, AMR
subject: LB Theory and practice of education
subject: LB2300 Higher Education
description: This research aims to determine the effect of dividend policy and  corporate social responsibility disclosure on tax avoidance with institutional ownership as a moderating variable. The population of this research is mining sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sample selection technique was purposive sampling method and obtain 36 companies with 118 samples met the criteria as research samples. The data source in this research from the mining company annual reports obtained from the official website of the Indonesian Stock Exchange or the company website. The  data analysis method in this research uses moderate regression analysis to test hypotheses 1-4 using the SPSS v25 application.    The result of the research show that dividend policy has a non-significant positive effect on tax avoidance, corporate social responsibility disclosure has significant positive effect on tax avoidance, institutional ownership is unable to  moderate the effect of dividend policy on tax avoidance, institutional ownership is able to moderate the effect of corporate social responsibility disclosure on tax avoidance.
date: 2024
type: Thesis
type: NonPeerReviewed
format: text
language: id
identifier: https://eprints.untirta.ac.id/44420/1/AMR%20MUHAMMAD%20IMAM_5552200097_Fulltext.pdf
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language: en
identifier: https://eprints.untirta.ac.id/44420/2/AMR%20MUHAMMAD%20IMAM_5552200097_01.pdf
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identifier: https://eprints.untirta.ac.id/44420/3/AMR%20MUHAMMAD%20IMAM_5552200097_02.pdf
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identifier: https://eprints.untirta.ac.id/44420/5/AMR%20MUHAMMAD%20IMAM_5552200097_04.pdf
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identifier: https://eprints.untirta.ac.id/44420/6/AMR%20MUHAMMAD%20IMAM_5552200097_05.pdf
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identifier: https://eprints.untirta.ac.id/44420/7/AMR%20MUHAMMAD%20IMAM_5552200097_Reff.pdf
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identifier: https://eprints.untirta.ac.id/44420/8/AMR%20MUHAMMAD%20IMAM_5552200097_Lamp.pdf
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language: en
identifier: https://eprints.untirta.ac.id/44420/9/AMR%20MUHAMMAD%20IMAM_5552200097_03.pdf
identifier:   MUHAMMAD IMAM, AMR  (2024) PENGARUH DIVIDEND POLICY DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP TAX AVOIDANCE DENGAN INSTITUTIONAL OWNERSHIP SEBAGAI VARIABEL MODERASI.  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.