Pengaruh tax avoidance, tax reporting aggressiveness, dan tax risk terhadap risiko perusahaan
نویسندگان
چکیده
This study aims to analyze the effect of tax avoidance, reporting aggressiveness, risk on corporate as proxied by volatility stock returns with institutional ownership moderating. Manufacturing companies become population a sample selection technique, namely purposive sampling. Samples obtained is 34 2016-2020 research period, which means total number data 170. The type secondary that can be accessed through Indonesia Stock Exchange and Yahoo Finance. Multiple regression analysis moderating were used in technique using SPSS version 25. found had an risk, while avoidance aggressiveness no risk. Then cannot moderate reporting, company
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ژورنال
عنوان ژورنال: Fair Value
سال: 2022
ISSN: ['2622-2191', '2622-2205']
DOI: https://doi.org/10.32670/fairvalue.v5i2.2081