Yusuf, Muhammad and Ismail, Tubagus and Taqi, Muhamad and Muchlish, Munawar (2023) Ownership Structure of Tax Avoidance: Analysis Before and After Tax Reform Changes. In: Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia.
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Abstract
The research team analyzed the way in which forms of ownership influence tax avoidance strategies both before and after tax reform. dividend tax and rate adjustments are components of tax reform. Dividends are tied to the ownership structure in the economy. It is believed that ownership structure pl
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 16:39 |
| Last Modified: | 17 Apr 2026 02:11 |
| URI: | http://eprints.eai.eu/id/eprint/44751 |
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