id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ijtc-999	Kinanti, Syahfira Putri; Midiastuty, Pratana Puspa; Suranta, Eddy; Putra, Danang Adi	The Effect of Concentrated Ownership on Tax Avoidance: CSR Mediates or Moderates	2023	16	.pdf	application/pdf	6598	337	41	From the aim of this research, the formulation of the problem in this research is whether concentrated ownership has an effect on tax avoidance and this research wants to further prove whether CSR is more appropriate to use as a mediating or moderating variable in explaining the relationship between concentrated ownership and tax avoidance. Concentrated ownership is defined as ownership exceeding 50%, while tax avoidance is measured using the Effective Tax Rate (ETR).	cache/ijtc-999.pdf	txt/ijtc-999.txt