relation: https://eprints.untirta.ac.id/44909/
title: PENGARUH KEPEMILIKAN INSTITUSIONAL DAN DEWAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK DENGAN MANAJEMEN   LABA SEBAGAI VARIABEL MEDIASI  (Studi Empiris pada Perusahaan Sektor Property dan Real Estate di BEI Tahun 2017-2022)
creator: KHAERUNNISA, SITI
subject: HB Economic Theory
subject: HF Commerce
subject: HF5601 Accounting
subject: HG Finance
description: This study aims to explain the impact of institutional ownership, independent board of commissioners, earnings management, and tax avoidance. Institutional ownership, as an independent variable, was measured using the ratio of institutional share ownership to the total outstanding shares. The independent board of commissioners to the total board of commissioners is used as a measure of the independent board of commissioners. Tax avoidance, the dependent variable, was assessed using the ETR. In addition, earnings management acted as a mediating variable, quantified through discretionary accruals. The study population includes all property and real estate companies   listed on the IDX between 2017 untill 2022. A purposive sampling method was applied, resulting in 50 data samples for this study. Multiple regression analysis and the sobel test were employed for data analysis, utilizing SPSSv25 and an online sobel calculator for processing. The results showed that institutional ownership has no effect on earnings management, an independent board of commissioners has a negative effect on earnings management and has no effect on tax avoidance. Institutional ownership and earnings management have a positive effect on tax avoidance. In addition, earnings management cannot mediate institutional ownership on tax avoidance, but earnings management can mediate independent board of commissioners on tax avoidance.
date: 2024
type: Thesis
type: NonPeerReviewed
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language: en
identifier: https://eprints.untirta.ac.id/44909/1/Siti%20Khaerunnisa_5552200056_Fulltext.pdf
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identifier: https://eprints.untirta.ac.id/44909/2/Siti%20Khaerunnisa_5552200056_01.pdf
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identifier: https://eprints.untirta.ac.id/44909/3/Siti%20Khaerunnisa_5552200056_02.pdf
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identifier: https://eprints.untirta.ac.id/44909/4/Siti%20Khaerunnisa_5552200056_03.pdf
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identifier: https://eprints.untirta.ac.id/44909/5/Siti%20Khaerunnisa_5552200056_04.pdf
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identifier: https://eprints.untirta.ac.id/44909/6/Siti%20Khaerunnisa_5552200056_05.pdf
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identifier: https://eprints.untirta.ac.id/44909/7/Siti%20Khaerunnisa_5552200056_Ref.pdf
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identifier: https://eprints.untirta.ac.id/44909/8/Siti%20Khaerunnisa_5552200056_Lamp.pdf
identifier:   KHAERUNNISA, SITI  (2024) PENGARUH KEPEMILIKAN INSTITUSIONAL DAN DEWAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Sektor Property dan Real Estate di BEI Tahun 2017-2022).  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.