<mets:mets OBJID="eprint_78130" LABEL="Eprints Item" xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" xmlns:mets="http://www.loc.gov/METS/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><mets:metsHdr CREATEDATE="2026-10-12T12:10:45Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Institutional Repository UIN Sunan Kalijaga Yogyakarta</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_78130_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>PENGARUH BEBAN PAJAK TANGGUHAN, INTENSITAS ASET TETAP, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN KEUANGAN DI BEI PERIODE 2021-2025)</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">NIM.: 22108040109</mods:namePart><mods:namePart type="family">Fakhri Fadhli Muhlis</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>This study aims to analyze&#13;
the influence of deferred tax expense, fixed asset&#13;
intensity, and institutional ownership on tax avoidance (a study of financial&#13;
companies listed on the Indonesia Stock Exchange during the 2021 2025 period).&#13;
The study employs a quantitative approach using secondary data from 109&#13;
companies. Analysis was conducted using panel data regression with the aid of&#13;
Stata software. The results indicate that fixed asset intensity has no effect on tax&#13;
avoidance, whereas deferred tax expense and institutional ownership have a&#13;
positive effect on tax avoidance. These findings suggest that institutional&#13;
ownership plays a significant role in curbing tax avoidance among financial&#13;
companies listed on the Indonesia Stock Exchange during the 2021 2025 period.</mods:abstract><mods:classification authority="lcc">336.2 Pajak</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8061">2026-08-18</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>UIN SUNAN KALIJAGA YOGYAKARTA;FAKULTAS EKONOMI DAN BISNIS ISLAM</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_78130"><mets:rightsMD ID="rights_eprint_78130_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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