<> "The repository administrator has not yet configured an RDF license."^^ . <> . . . "PENGARUH DIVIDEND POLICY DAN CORPORATE\r\nSOCIAL RESPONSIBILITY DISCLOSURE TERHADAP\r\nTAX AVOIDANCE DENGAN INSTITUTIONAL\r\nOWNERSHIP SEBAGAI VARIABEL MODERASI"^^ . "This research aims to determine the effect of dividend policy and\r\ncorporate 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\r\ndata analysis method in this research uses moderate regression analysis to test hypotheses 1-4 using the SPSS v25 application.\r\n\r\nThe 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\r\nmoderate the effect of dividend policy on tax avoidance, institutional ownership is able to moderate the effect of corporate social responsibility disclosure on tax avoidance."^^ . "2024" . . . . . . . . . . "UNIVERSITAS SULTAN AGENG TIRTAYASA"^^ . . . "AKUNTANSI, UNIVERSITAS SULTAN AGENG TIRTAYASA"^^ . . . . . . . . . . "Mazda"^^ . "Eko Sri Tjahjono"^^ . "Mazda Eko Sri Tjahjono"^^ . . "AMR"^^ . "MUHAMMAD IMAM"^^ . "AMR MUHAMMAD IMAM"^^ . . "UNIVERSITAS SULTAN AGENG TIRTAYASA"^^ . . . "FAKULTAS EKONOMI DAN BISNIS"^^ . . . "JURUSAN AKUNTANSI"^^ . . . . . . . "PENGARUH DIVIDEND POLICY DAN CORPORATE\r\nSOCIAL RESPONSIBILITY DISCLOSURE TERHADAP\r\nTAX AVOIDANCE DENGAN INSTITUTIONAL\r\nOWNERSHIP SEBAGAI VARIABEL MODERASI (Text)"^^ . . . "PENGARUH DIVIDEND POLICY DAN CORPORATE\r\nSOCIAL RESPONSIBILITY DISCLOSURE TERHADAP\r\nTAX AVOIDANCE DENGAN INSTITUTIONAL\r\nOWNERSHIP SEBAGAI VARIABEL MODERASI (Text)"^^ . . . "PENGARUH DIVIDEND POLICY DAN CORPORATE\r\nSOCIAL RESPONSIBILITY DISCLOSURE TERHADAP\r\nTAX AVOIDANCE DENGAN INSTITUTIONAL\r\nOWNERSHIP SEBAGAI VARIABEL MODERASI (Text)"^^ . . . "PENGARUH DIVIDEND POLICY DAN CORPORATE\r\nSOCIAL RESPONSIBILITY DISCLOSURE TERHADAP\r\nTAX AVOIDANCE DENGAN INSTITUTIONAL\r\nOWNERSHIP SEBAGAI VARIABEL MODERASI (Text)"^^ . . . "PENGARUH DIVIDEND POLICY DAN CORPORATE\r\nSOCIAL RESPONSIBILITY DISCLOSURE TERHADAP\r\nTAX AVOIDANCE DENGAN INSTITUTIONAL\r\nOWNERSHIP SEBAGAI VARIABEL MODERASI (Text)"^^ . . . "PENGARUH DIVIDEND POLICY DAN CORPORATE\r\nSOCIAL RESPONSIBILITY DISCLOSURE TERHADAP\r\nTAX AVOIDANCE DENGAN INSTITUTIONAL\r\nOWNERSHIP SEBAGAI VARIABEL MODERASI (Text)"^^ . . . "PENGARUH DIVIDEND POLICY DAN CORPORATE\r\nSOCIAL RESPONSIBILITY DISCLOSURE TERHADAP\r\nTAX AVOIDANCE DENGAN INSTITUTIONAL\r\nOWNERSHIP SEBAGAI VARIABEL MODERASI (Text)"^^ . . . "PENGARUH DIVIDEND POLICY DAN CORPORATE\r\nSOCIAL RESPONSIBILITY DISCLOSURE TERHADAP\r\nTAX AVOIDANCE DENGAN INSTITUTIONAL\r\nOWNERSHIP SEBAGAI VARIABEL MODERASI (Text)"^^ . . . "PENGARUH DIVIDEND POLICY DAN CORPORATE\r\nSOCIAL RESPONSIBILITY DISCLOSURE TERHADAP\r\nTAX AVOIDANCE DENGAN INSTITUTIONAL\r\nOWNERSHIP SEBAGAI VARIABEL MODERASI (Other)"^^ . . . . . . "PENGARUH DIVIDEND POLICY DAN CORPORATE\r\nSOCIAL RESPONSIBILITY DISCLOSURE TERHADAP\r\nTAX AVOIDANCE DENGAN INSTITUTIONAL\r\nOWNERSHIP SEBAGAI VARIABEL MODERASI (Other)"^^ . . . . . . "PENGARUH DIVIDEND POLICY DAN CORPORATE\r\nSOCIAL RESPONSIBILITY DISCLOSURE TERHADAP\r\nTAX AVOIDANCE DENGAN INSTITUTIONAL\r\nOWNERSHIP SEBAGAI VARIABEL MODERASI (Other)"^^ . . . . . . "PENGARUH DIVIDEND POLICY DAN CORPORATE\r\nSOCIAL RESPONSIBILITY DISCLOSURE TERHADAP\r\nTAX AVOIDANCE DENGAN INSTITUTIONAL\r\nOWNERSHIP SEBAGAI VARIABEL MODERASI (Other)"^^ . . . . . . "PENGARUH DIVIDEND POLICY DAN CORPORATE\r\nSOCIAL RESPONSIBILITY DISCLOSURE TERHADAP\r\nTAX AVOIDANCE DENGAN INSTITUTIONAL\r\nOWNERSHIP SEBAGAI VARIABEL MODERASI (Other)"^^ . . . . . . "PENGARUH DIVIDEND POLICY DAN CORPORATE\r\nSOCIAL RESPONSIBILITY DISCLOSURE TERHADAP\r\nTAX AVOIDANCE DENGAN INSTITUTIONAL\r\nOWNERSHIP SEBAGAI VARIABEL MODERASI (Other)"^^ . . . . . . "PENGARUH DIVIDEND POLICY DAN CORPORATE\r\nSOCIAL RESPONSIBILITY DISCLOSURE TERHADAP\r\nTAX AVOIDANCE DENGAN INSTITUTIONAL\r\nOWNERSHIP SEBAGAI VARIABEL MODERASI (Other)"^^ . . . . . . "PENGARUH DIVIDEND POLICY DAN CORPORATE\r\nSOCIAL RESPONSIBILITY DISCLOSURE TERHADAP\r\nTAX AVOIDANCE DENGAN INSTITUTIONAL\r\nOWNERSHIP SEBAGAI VARIABEL MODERASI (Other)"^^ . . . . . "HTML Summary of #44420 \n\nPENGARUH DIVIDEND POLICY DAN CORPORATE \nSOCIAL RESPONSIBILITY DISCLOSURE TERHADAP \nTAX AVOIDANCE DENGAN INSTITUTIONAL \nOWNERSHIP SEBAGAI VARIABEL MODERASI\n\n" . "text/html" . . . "LB Theory and practice of education"@en . . . "LB2300 Higher Education"@en . .