Tax Amnesty as a Control Variable Affects The Relationship between Domestic Institutional Shareholders and the Firm Value.

Santoso, Muhammad and Maksum, Azhar and Ramli, Ramli and Bukit, Rina Br. (2020) Tax Amnesty as a Control Variable Affects The Relationship between Domestic Institutional Shareholders and the Firm Value. In: Proceedings of the 3rd International Conference on Advance & Scientific Innovation, ICASI 2020, 20 June 2020, Medan, Indonesia.

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Abstract

The number of shares owned by the domestic institutional shareholders influences the firm value. The next question is whether this relationship is linear or non-linear. When the tax amnesty policy enacted, management will adjust the strategies that influence on the firm value. The tax amnesty policy

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 13:36
Last Modified: 17 Apr 2026 10:23
URI: http://eprints.eai.eu/id/eprint/30633

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