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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
I Putu Gede Diatmika
Pascasarjana Universitas Pendidikan Ganesha, Singaraja, Indonesia.
Economics, Econometrics & Finance

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The Effect of Public Share Ownership, Capital Intensity, and Firm Age on Tax Aggressiveness with Firm Size as a Moderating Variable I Putu Agus Dharmayasa; I Putu Gede Diatmika; Nyoman Ari Surya Dharmawan
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5249

Abstract

This study aims to analyze the effect of public share ownership, capital intensity, and firm age on tax aggressiveness, with firm size as a moderating variable. A quantitative research design was employed, using a population of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The sample was selected using purposive sampling, resulting in 36 companies that met the criteria, with three years of observation yielding a total of 108 financial statement data points. Data were collected through documentation studies and analyzed using Moderated Regression Analysis (MRA) with panel data. The findings of this study indicate that public share ownership and firm size have a significant negative effect on tax aggressiveness, while capital intensity has a significant positive effect. Furthermore, firm size strengthens the negative influence of public share ownership and firm age on tax aggressiveness, while it weakens the positive influence of capital intensity on tax aggressiveness.
The Influence of Stakeholder Pressure, Corporate Governance, and Capital Structure on Sustainability Reporting Disclosure with Institutional Ownership as a Moderating Variable Ni Wayan Murdani; I Putu Gede Diatmika; Desak Nyoman Sri Werastuti
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5333

Abstract

This study aims to analyze the influence of stakeholder pressure, corporate governance, and capital structure on sustainability reporting disclosure, with institutional ownership as a moderating variable. A quantitative research design was employed, with the population consisting of banking sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Samples were selected using a purposive sampling technique, resulting in 32 companies that met the criteria. With five years of observation, a total of 160 financial reports were obtained. Data were collected through documentation studies and analyzed using Moderated Regression Analysis (MRA) with panel data. The results indicate that shareholder pressure, corporate governance, and capital structure have a positive and significant effect on sustainability reporting disclosure among banking companies listed on the IDX during the 2020–2024 period. However, institutional ownership does not moderate the influence of shareholder pressure, corporate governance, or capital structure on sustainability reporting disclosure in these companies.
Co-Authors Desak Nyoman Sri Werastuti I Putu Agus Dharmayasa Ni Wayan Murdani Nyoman Ari Surya Dharmawan