Ownership Structure and Tax Avoidance: Evidence from institutional  Ownership in Tunisia

Ben hamida Safa

Authors

Ben hamida Safa

Keywords:

ownership institutional, tax avoidance

Abstract

The ownership structure can influence the policies taken in the company, including those related to tax avoidance. Income tax is one of the most important costs of companies the purpose of this study aims to examine the effect of ownership structure as measured by institutional on tax avoidance. This effect was examined by a sample of firms listed in Tunisian Stock Exchange during the years 2018 to 2022. The findings illustrated that institutional ownership generally had an effect on tax avoidance.

Downloads

Article PDF

How to Cite

Ownership Structure and Tax Avoidance: Evidence from institutional Ownership in Tunisia. (2024). Global Journal of Management and Business Research, 24(C1), 11-17. https://journalofbusiness.org/index.php/GJMBR/article/view/102978

Download Citation

References

Sri Rahayu, Mukhzarudfa, Yuliusman, Yuliana (2019) Praktik Pengawasan Pengelolaan Keuangan Sekolah. 4(1), 15-23.

Michelle Hanlon, Shane Heitzman (2010) A review of tax research. 50(2-3), 127-178.

Iftekhar Hasana, Incheol Kim, Haimeng Tengd, Wue Qiang (2016) The Effect of Foreign Institutional Ownership on Corporate Tax Avoidance: International Evidence.

M Jensen, W Meckling (1976) Theory of the Firm: Managerial Behaviour Agency Cost and Capital Structure. 3, 305-360.

Mozaffar Khan, Suraj Srinivasan, Liang Tan (2017) Institutional Ownership and Corporate Tax Avoidance: New Evidence. 92(2), 101-122.

A Krisna (2019) Pengaruh kepemilikan institusional dan kepemilikan manajerial pada tax avoidance dengan kualitas audit sebagai variable pemoderasi. 18(2), 82-91.

I Khurana, W Moser (2013) Institutional Shareholders' Investment Horizon and Tax Avoidance. 35(1), 111-134.

Amila Maraya, Reni Yendrawati (2016) Pengaruh corporate governance dan corporate social responsibility disclosure terhadap tax avoidance: studi empiris pada perusahaan tambang dan CPO. 20(2), 147-159.

Retta Merslythalia, Mienati Lasmana (2017) Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance. 117, 117.

Ngadiman, P Christiany (2014) Pengaruh Leverage, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Penghindaran Pajak (Tax Avoidance). 18(3), 21-37.

E Vizandra, E Mustikasari (2021) Institutional ownership and tax avoidance: comparative study in bumn (badan usahamilik negara) and private companies. 6(2), 1051-1071.

Ratnawati, Vince, S Azhari, Freddy Desmond, Nita Wahyuni (2018) The Impact of Institutional Ownership and a Firm's Size on Firm Value: Tax Avoidance as a Moderating Variable. 3(1), 1-08.

R Romadona, W Setiyorini (2018) Pengaruh Leverage, Risiko Perusahaan Dan Kepemilikan Institusional Terhadap Tindakan Penghindaran Pajak (Studi Empiris pada Perusahaan Manufaktur Sektor Logam yang. 63-72.

Andrei Shleifer (2009) The Age of Milton Friedman. 47(1), 123-135.

N Suprimarini, S Bambang (2017) Pengaruh Corporate Social Responsibility, Kualitas Audit, dan Kepemilikan Institusional pada Agresivitas Pajak. 19(2), 1349-1377.

Hassan Tehranian, Marcia Cornett, Alan Marcus, Anthony Saunders (2006) Earnings Management, Corporate Governance, and True Financial Performance.

Ajeng Tyas, Bani Binekas (2023) The Effect of Firm Size and Institutional Ownership on Tax Avoidance. 3(4), 239-251.

N Veronica, Siregar, Dan Utama (2005) Pengaruhstru kturkepemilikan, ukuran perusahaan, dan praktik corporate gorvernance terhadap pengelolaan laba (earnings management.

D Wijayani (2016) Pengaruh profitabilitas, kepemilikan keluarga, corporate governance dan kepemilikan institusional terhadap penghindaraan pajak di Indonesia. 13(2), 181-192.

P Wulandari, M Sudarma (2021) The influence of ownership structure, leverage, profitability, company size, and audit quality on tax avoidance in Indonesia. 206, 228-234.

Paulina Yuliawati, Sutrisno (2021) Unknown Title. 16(2), 203-222.

Douglas Shackelford, Terry Shevlin (2001) Empirical tax research in accounting. 31(1-3), 321-387.

Ni Sintyawati, Made Dewi (2018) Unknown Title. 7(2), 933.

Nurfadilah Yusri, Sri Astuti, Dwi Irawan, Ahmad Juanda (2022) Ownership Structure On Tax Avoidance: Empirical Study On Manufacturing Companies. 8(2), 151-159.