The Effect of Independent Commissioner’s Moderation of CSR and Institutional Ownership on Tax Avoidance

This research aims at providing empirical evidence of the effects of corporate social responsibility (CSR) and institutional ownership on tax avoidance with independent commissioner as the moderator. The study’s population is 66 mining and agricultural companies listed in the Indonesia Stock Exchang...

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Hlavní autor:	Baiq Fitri Arianti
Médium:	Artigo
Jazyk:	Inglês
Vydáno:	Faculty of Economics, Universitas Negeri Malang 2020-03-01
Edice:	JABE (Journal of Accounting and Business Education)
Témata:	corporate social responsibility, institutional ownership, tax avoidance, independent commissioner
On-line přístup:	http://journal2.um.ac.id/index.php/jabe/article/view/8271
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