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What is CSR, Ownership, and Tax Avoidance Study about?

This document summarizes a research study that examined the effect of corporate social responsibility (CSR) and institutional ownership on tax avoidance, with independent commissioners as moderators. The study used a sample of 10 mining and agricultural companies in Indonesia from 2013-2017. The results found that CSR did not influence tax avoidance, while institutional ownership did influence tax avoidance. Independent commissioners weakened the effect of CSR on tax avoidance and strengthened the effect of

Author

Yulinda Oktarina

Language

EN