Does corporate social responsibility moderate the effect of earnings performance and institutional ownership on corporate tax avoidance?

Research aims: This study examines the role of corporate social responsibility in moderating the effect of earnings performance and institutional ownership on corporate tax avoidance of companies in the Investors 33 index between the 2018-2022 period. Design/Methodology/Approach: This study develope...

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Principais autores:	Suripto Suripto, Dani Rahman Hakim
Formato:	Artigo
Idioma:	Inglês
Publicado em:	Universitas Muhammadiyah Yogyakarta 2024-09-01
coleção:	Journal of Accounting and Investment
Assuntos:	corporate tax avoidance corporate social responsibility earnings performance institutional ownership
Acesso em linha:	https://journal.umy.ac.id/index.php/ai/article/view/22124
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