relation: https://digilib.uin-suka.ac.id/id/eprint/78130/
title: PENGARUH BEBAN PAJAK TANGGUHAN, INTENSITAS ASET TETAP, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN KEUANGAN DI BEI PERIODE 2021-2025)
creator: Fakhri Fadhli Muhlis, NIM.: 22108040109
subject: 336.2 Pajak
description: This study aims to analyze  the influence of deferred tax expense, fixed asset  intensity, and institutional ownership on tax avoidance (a study of financial  companies listed on the Indonesia Stock Exchange during the 2021 2025 period).  The study employs a quantitative approach using secondary data from 109  companies. Analysis was conducted using panel data regression with the aid of  Stata software. The results indicate that fixed asset intensity has no effect on tax  avoidance, whereas deferred tax expense and institutional ownership have a  positive effect on tax avoidance. These findings suggest that institutional  ownership plays a significant role in curbing tax avoidance among financial  companies listed on the Indonesia Stock Exchange during the 2021 2025 period.
date: 2026-08-18
type: Thesis
type: NonPeerReviewed
format: text
language: id
identifier: https://digilib.uin-suka.ac.id/id/eprint/78130/1/22108040109_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
format: text
language: id
identifier: https://digilib.uin-suka.ac.id/id/eprint/78130/2/22108040109_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf
identifier:   Fakhri Fadhli Muhlis, NIM.: 22108040109  (2026) PENGARUH BEBAN PAJAK TANGGUHAN, INTENSITAS ASET TETAP, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN KEUANGAN DI BEI PERIODE 2021-2025).  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.