Putra, Pasca and Syah, Dedy and Simatupang, Baginda (2019) Institutional Ownership and Tax Avoidance: A Review Agency Theory. In: Proceedings of The 5th Annual International Seminar on Trends in Science and Science Education, AISTSSE 2018, 18-19 October 2018, Medan, Indonesia.
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Abstract
Differences in interests between owners and managers cause information submitted to financial statements to be incorrect. The interests of owners who want increased company performance and value cause managers to plan strategies, one of which is tax avoidance. Therefore, this study aims to determine
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 12:29 |
| Last Modified: | 17 Apr 2026 13:32 |
| URI: | http://eprints.eai.eu/id/eprint/24816 |
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