Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Tax Avoidance: Overview of Companies in Indonesia
Dublin Core
Title
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Tax Avoidance: Overview of Companies in Indonesia
Tax Avoidance: Overview of Companies in Indonesia
Subject
capital intensity; institutional ownership; independent
commissioner; leverage; tax avoidance
commissioner; leverage; tax avoidance
Description
This study aims to examine and analyzed the effect of leverage and capital intensity on tax avoidance with independent commissioner and institutional ownership as moderating variables. The population in this study is the manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The techniques of determining the sample
used was purposive sampling and obtained 75 samples. The analysis used is Panel Data Moderate Regression Analysis (MRA) using software eviews 9. The result of the analysis showed that leverage and capital intensity have no effect on tax avoidance. Independent commissioner does not moderate the effect of leverage on tax avoidance. Independent commissioner could enervate the moderate effect of capital intensity on tax avoidance. Institutional ownership is unable to moderated the effect of leverage and capital intensity on tax avoidance
used was purposive sampling and obtained 75 samples. The analysis used is Panel Data Moderate Regression Analysis (MRA) using software eviews 9. The result of the analysis showed that leverage and capital intensity have no effect on tax avoidance. Independent commissioner does not moderate the effect of leverage on tax avoidance. Independent commissioner could enervate the moderate effect of capital intensity on tax avoidance. Institutional ownership is unable to moderated the effect of leverage and capital intensity on tax avoidance
Creator
Rachmawati Meita Oktaviani, Sevi Lestya Dewi, Sartika Wulandari, Sunarto
Source
DOI: 10.26905/jkdp.v27i1.9028
Publisher
Universitas Merdeka Malang
Date
January 2023
Contributor
Sri Wahyuni
Rights
ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print)
Format
PDF
Language
English
Type
Text
Coverage
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Files
Collection
Citation
Rachmawati Meita Oktaviani, Sevi Lestya Dewi, Sartika Wulandari, Sunarto, “Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Tax Avoidance: Overview of Companies in Indonesia,” Repository Horizon University Indonesia, accessed November 21, 2024, https://repository.horizon.ac.id/items/show/4890.
Tax Avoidance: Overview of Companies in Indonesia,” Repository Horizon University Indonesia, accessed November 21, 2024, https://repository.horizon.ac.id/items/show/4890.