PENGARUH STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK

Dian Anggraeni Pratiwi; Moh Didik Ardiyanto

How to cite (IEEE): D. Anggraeni Pratiwi, and M. D. Ardiyanto, "PENGARUH STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK," Diponegoro Journal of Accounting, vol. 7, no. 4, Nov. 2019. [Online]. Retrieved from :

How to cite (APA): Anggraeni Pratiwi, D., & Ardiyanto, M. D. (2019). PENGARUH STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK. Diponegoro Journal of Accounting, 7(4). Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/25602

How to cite (BCREC): Anggraeni Pratiwi, D., Ardiyanto, M. D. (2019). PENGARUH STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK. Diponegoro Journal of Accounting, 7 (4) Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/25602

How to cite (Chicago): Anggraeni Pratiwi, Dian, and Moh D. Ardiyanto. "PENGARUH STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK." Diponegoro Journal of Accounting 7, no. 4 (2018): ##plugins.citationFormats.chicago.noPages## Accessed : December 25, 2024. https://ejournal3.undip.ac.id/index.php/accounting/article/view/25602

How to cite (Vancouver): Anggraeni Pratiwi D, Ardiyanto MD. PENGARUH STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK. Diponegoro Journal of Accounting [Online]. 2019 Nov;7(4). Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/25602.

How to cite (Harvard): Anggraeni Pratiwi, D., and Ardiyanto, M. D., 2019. PENGARUH STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK. Diponegoro Journal of Accounting, [Online] Volume 7(4). Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/25602 [Accessed : 25 Dec. 2024].

How to cite (MLA8): Anggraeni Pratiwi, Dian, and Moh Didik Ardiyanto. "PENGARUH STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK." Diponegoro Journal of Accounting, vol. 7, no. 4, 15 Nov. 2019, ##plugins.citationFormats.mla8.noPages## , https://ejournal3.undip.ac.id/index.php/accounting/article/view/25602. Retrieved : 25 Dec. 2024.

BibTex Citation Data :

@article{DJA25602,
    author = {Dian Anggraeni Pratiwi and Moh Didik Ardiyanto},
    title = {PENGARUH STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK},
    journal = {Diponegoro Journal of Accounting},
  volume = {7},
    number = {4},
    year = {2019},
    keywords = {Ownership structure, abnormal book-tax difference (ABTD), effective tax rate (ETR), tax aggresiveness},
    abstract = {  This study aims to examine empirically: 1) the effect of state ownership on tax aggresiveness, 2) the effect of ownership concentration on tax aggresiveness, 3) the effect of institutional ownership on tax aggresiveness. This study used an abnormal book-tax difference (ABTD) and effective tax rate (ETR)   as a proxy of tax aggresiveness.    The population in this research is manufacturing company listed in BEI period 2012-2016. Samples are selected using the purposive sampling method. The multiple linear regression is used to test the hipotheses.      The results of this study show that state ownership has a significant positive effect to the tax aggresiveness with ABTD proxy, ownership concentration has a significant positive effect to the tax aggresiveness with  ABTD proxy, and institutional ownership has a significant negative effect to the tax aggresiveness with ABTD  proxy. },
   issn = {2337-3806},    url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/25602}
}

Refworks Citation Data :

@article{{DJA}{25602}, author = {Anggraeni Pratiwi, D., Ardiyanto, M.}, title = {PENGARUH STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK}, journal = {Diponegoro Journal of Accounting}, volume = {7}, number = {4}, year = {2019}, url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/25602} }