{
      "department": "FAKULTAS EKONOMI DAN BISNIS ISLAM",
      "subjects": [
        336.2
      ],
      "eprintid": 78130,
      "thesis_type": "skripsi",
      "date": "2026-08-18",
      "userid": 12460,
      "documents": [
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            "placement": 1,
            "eprintid": 78130,
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                  "filename": "22108040109_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf"
                }
            ],
            "content": "published",
            "rev_number": 3,
            "uri": "http:\/\/digilib.uin-suka.ac.id\/id\/document\/1073027",
            "main": "22108040109_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf",
            "mime_type": "application\/pdf",
            "docid": 1073027,
            "format": "text",
            "security": "public",
            "pos": 1,
            "formatdesc": "PENGARUH BEBAN PAJAK TANGGUHAN, INTENSITAS ASET TETAP, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN KEUANGAN DI BEI PERIODE 2021-2025)"
          },
          {
            "language": "id",
            "placement": 2,
            "eprintid": 78130,
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                  "filename": "22108040109_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf"
                }
            ],
            "content": "published",
            "rev_number": 3,
            "uri": "http:\/\/digilib.uin-suka.ac.id\/id\/document\/1073028",
            "main": "22108040109_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf",
            "mime_type": "application\/pdf",
            "docid": 1073028,
            "format": "text",
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            "pos": 2,
            "formatdesc": "PENGARUH BEBAN PAJAK TANGGUHAN, INTENSITAS ASET TETAP, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN KEUANGAN DI BEI PERIODE 2021-2025)"
          }
      ],
      "rev_number": 10,
      "creators": [
        {
          "name": {
            "lineage": null,
            "given": "NIM.: 22108040109",
            "honourific": null,
            "family": "Fakhri Fadhli Muhlis"
          }
        }
      ],
      "dir": "disk0\/00\/07\/81\/30",
      "keywords": "Beban Pajak Tangguhan, Intensitas Aset Tetap, Kepemilikan\r\nInstitusional, Penghindaran Pajak",
      "lastmod": "2026-09-17 08:07:30",
      "ispublished": "pub",
      "metadata_visibility": "show",
      "date_type": "published",
      "eprint_status": "archive",
      "status_changed": "2026-09-17 08:07:30",
      "datestamp": "2026-09-17 08:07:30",
      "uri": "http:\/\/digilib.uin-suka.ac.id\/id\/eprint\/78130",
      "thesis_name": "other",
      "note": "Dr. M. Arsyadi Ridha, S.E., M.Sc., AK., CA., ACPA.",
      "full_text_status": "restricted",
      "contact_email": "muh.khabib@uin-suka.ac.id",
      "divisions": [
        "ak_syar"
      ],
      "abstract": "This study aims to analyze\r\nthe influence of deferred tax expense, fixed asset\r\nintensity, and institutional ownership on tax avoidance (a study of financial\r\ncompanies listed on the Indonesia Stock Exchange during the 2021 2025 period).\r\nThe study employs a quantitative approach using secondary data from 109\r\ncompanies. Analysis was conducted using panel data regression with the aid of\r\nStata software. The results indicate that fixed asset intensity has no effect on tax\r\navoidance, whereas deferred tax expense and institutional ownership have a\r\npositive effect on tax avoidance. These findings suggest that institutional\r\nownership plays a significant role in curbing tax avoidance among financial\r\ncompanies listed on the Indonesia Stock Exchange during the 2021 2025 period.",
      "type": "thesis",
      "title": "PENGARUH BEBAN PAJAK TANGGUHAN, INTENSITAS ASET TETAP, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN KEUANGAN DI BEI PERIODE 2021-2025)",
      "institution": "UIN SUNAN KALIJAGA YOGYAKARTA",
      "pages": 109
    }