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All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Riset Akuntansi dan Keuangan Indonesia JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Abdi Masyarakat (JAM) Budimas : Jurnal Pengabdian Masyarakat Indonesian Journal for Social Responsibility Journal of Social Science Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Community Service Kontigensi: Jurnal Ilmiah Manajemen MOVE: Journal of Community Service and Engagement Jurnal Ilmu Ekonomi dan Sosial (JIES) International Journal of Social Science, Education, Communication and Economics Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Journal of Accounting and Finance Management (JAFM) JIPkM Journal of Social Science DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Research Horizon Riset Akuntansi dan Keuangan Indonesia Jurnal Pena-Mas Akuntansi Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Erna Setiany
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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The Effect of Ownership Structure and Company Transparency on Tax Avoidance with Profitability as Moderating Variables Vicky Firmando; Erna Setiany
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6817

Abstract

The purpose of this research is to examine the moderating role of institutional ownership and corporate transparency on tax avoidance and profitability among manufacturing firms traded on the Indonesia Stock Exchange throughout the period 2018-2020. The quantitative approach was taken in the planning of this study. Purposive sampling was utilized to collect data from as many as 64 businesses per year. During the study's three-year observation period, 192 participants were served as the overall sample size. As shown by the data, institutional ownership and corporate openness are factors that reduce tax avoidance. Then, Profitability moderates the institutional ownership of Tax Avoidance, but it does not moderate the corporate transparency that results from Tax Avoidance.
Co-Authors Achmad Jamil Adhy Purnama, Adhy Ali, Anees Janee Amperawati, Endang Dwi Andi Adriansyah Angela Dirman Annisa Hakim Annisa Hakim Zamzami Ari Wibowo Ari Wibowo Arief Bowo Prayoga Kasmo Awwalul Fajri, Nofal Bin Rahmad, Khozaeni Charly Malinda Dafit Feriyanto Darma, Nasya Saniyah Deden Tarmidi Djuminah Djuminah Djuminah Djuminah, Djuminah Dwi Santoso DWI SANTOSO Elly Yuliawati Endang Dwi Amperawati etiadi, Iwan S Febrianingsih Putri Fita Dwi lestari G A Arwati, I Hafidz IH, Muhammad Hari Setiyawati Hartoko, Sri Hesti Fitriani Hussin, Saddam Indriani, Saskia Irma Novia Iwan Setiadi Julpri Andika Lestari, Fita Dwi Listyaningsih, Fransiska Lucky Nugroho M. Rudianto Malinda, Charly Meryana Nahda Meiriza Narita Pravitasari Niki Lukviarman, Niki Nur Aisah NURUL HIDAYAH Nurul Hidayah Pratiwi, Riri Puji Rahayu Raden Mohamad Herdian Bhakti Rahayu, Muthia RAHMAWATI RAHMAWATI Rahmawati, Rahmawati Ramadhan, Kurnia Ramli, Ramsey Rismawati Rismawati Rispantyo Rispantyo Rispantyo Rispantyo, Rispantyo Rita Noviani Rita Noviani, Rita Rizki Briandana Rudianto, M. Safira, Safira Santriafi, Radhika Siti Choiriah Sri Hartoko Sri Mulyani Sri Wahyu Agustiningsih Suharmadi Suharmadi Suryani, Cindy Syamsudin Syamsudin Syamsudin Syamsudin Syamsudin, S Tin Budi Utami Vicky Firmando Villany Golwa, Gian Wiwik Utami Wiwit Suprihatiningsih Yananto Mihadi Putra Yudhi Herliansyah Zahari, Afzal Izzaz Zubir Azhar