relation: https://eprints.untirta.ac.id/45049/
title: PENGARUH SPESIALISASI AUDITOR, KEPEMILIKAN ASING, DAN RISIKO PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR BASIC MATERIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 – 2022
creator: SABRINA, SABRINA
subject: HF5601 Accounting
subject: HJ Public Finance
description: This study aims to examine the effect of auditor specialization, foreign ownership, and corporate risk on tax avoidance. The corporate tax avoidance variable is measured by the Cash Effective Tax Rate (CETR) proxy. The population in this study were basic materials sector companies listed on the Indonesia Stock Exchange (IDX) in 2019 - 2022. The method used was purposive sampling with a final total of 158 research samples. The data used in this study are secondary data from holding composition and annual reports obtained from the KSEI and IDX website. Data processing was carried out using the SPSS 25 application program using multiple linear analysis. The results of this study indicate that auditor specialization has a negative effect on tax avoidance, foreign ownership has a positive effect on tax avoidance, and corporate risk has a positive effect on tax avoidance.
date: 2024
type: Thesis
type: NonPeerReviewed
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identifier: https://eprints.untirta.ac.id/45049/1/Sabrina_5552200059_Fulltext.pdf
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identifier: https://eprints.untirta.ac.id/45049/2/Sabrina_5552200059_01.pdf
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identifier: https://eprints.untirta.ac.id/45049/4/Sabrina_5552200059_02.pdf
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identifier: https://eprints.untirta.ac.id/45049/3/Sabrina_5552200059_03.pdf
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identifier: https://eprints.untirta.ac.id/45049/5/Sabrina_5552200059_04.pdf
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identifier: https://eprints.untirta.ac.id/45049/6/Sabrina_5552200059_05.pdf
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identifier: https://eprints.untirta.ac.id/45049/7/Sabrina_5552200059_Ref.pdf
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identifier: https://eprints.untirta.ac.id/45049/8/Sabrina_5552200059_Lamp.pdf
identifier:   SABRINA, SABRINA  (2024) PENGARUH SPESIALISASI AUDITOR, KEPEMILIKAN ASING, DAN RISIKO PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR BASIC MATERIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 – 2022.  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.