Tax avoidance determinants: the role of dividend policy as moderating variable
Purpose: Tax avoidance, which is a legally permissible strategy that complies with tax regulations, can affect the state's revenue targets; thus, this study investigates the effects of Profitability, Firm Size, Institutional Ownership, and Leverage on Tax Avoidance, moderated by Dividend Polic...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Muhammadiyah Malang
2024-11-01
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| Series: | Jurnal Akademi Akuntansi |
| Subjects: | |
| Online Access: | https://ejournal.umm.ac.id/index.php/jaa/article/view/37305 |
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