%A NIM.: 22108040109 Fakhri Fadhli Muhlis
%O Dr. M. Arsyadi Ridha, S.E., M.Sc., AK., CA., ACPA.
%T PENGARUH BEBAN PAJAK TANGGUHAN, INTENSITAS ASET TETAP, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN KEUANGAN DI BEI PERIODE 2021-2025)
%X 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.
%K Beban Pajak Tangguhan, Intensitas Aset Tetap, Kepemilikan
Institusional, Penghindaran Pajak
%D 2026
%I UIN SUNAN KALIJAGA YOGYAKARTA
%L digilib78130