The Effect of Independent Commissioner’s Moderation of CSR and Institutional Ownership on Tax Avoidance
This research aims at providing empirical evidence of the effects of corporate social responsibility (CSR) and institutional ownership on tax avoidance with independent commissioner as the moderator. The study’s population is 66 mining and agricultural companies listed in the Indonesia Stock Exchang...
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| Format: | Article |
| Language: | English |
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Faculty of Economics, Universitas Negeri Malang
2020-03-01
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| Series: | JABE (Journal of Accounting and Business Education) |
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| Online Access: | http://journal2.um.ac.id/index.php/jabe/article/view/8271 |