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All Journal Optimal: Jurnal Ekonomi dan Manajemen
Salsabilla Anwi Fatikah
Universitas Pamulang

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Pengaruh Kepemilikan Manajerial dan Kebijakan Dividen terhadap Agresivitas Pajak dengan Sales Growth sebagai Pemoderasi Salsabilla Anwi Fatikah; I Ketut Wenten
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 2 (2026): Juni: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i2.10574

Abstract

This study aims to determine the effect of Managerial Ownership and Dividend Policy on Tax Aggressiveness with Sales Growth as a Moderator. This research method uses quantitative. This research method is quantitative. The population of this study is 70 non cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The sampling technique for this study used purposive sampling so that 14 companies met the criteria in this study. Panel data linear regression analysis and Moderated Regression Analysis tests in this study used Microsoft Excel and E-Views version 12. Based on the results of the study, it shows that managerial ownership has no effect on tax aggressiveness, while dividend policy does not affect tax aggressiveness. Furthermore, sales growth is unable to moderate (weaken) managerial ownership or dividend policy on tax aggressiveness. The conclusion is that both independent variables do not have a significant influence in influencing tax aggressiveness, and sales growth does not play a moderating role.  
Co-Authors I Ketut Wenten