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All Journal JMIE (Journal of Madrasah Ibtidaiyah Education) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Manajemen Pendidikan Al Hadi UNES Journal of Swara Justisia Educoretax International Journal of Education, Social Studies, And Management (IJESSM) ALACRITY : Journal Of Education Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Jurnal Ilmiah Edutic : Pendidikan dan Informatika Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Communautaire: Journal of Community Service Majalah Cendekia Mengabdi Indonesian Journal of Innovation Multidisipliner Research Land Journal Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Pengabdian Kesehatan Masyarakat Mulawarman Kajian Ilmiah Hukum dan Kenegaraan Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Indonesian Journal of Innovation Multidisipliner Research
Anggraini, Fitria
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Journal : Educoretax

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The effect of leverage and capital intensity on tax avoidance with institutional ownership as a moderating variable Anggraini, Fitria; Wijaya, Suparna
Educoretax Vol 4 No 11 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i11.1302

Abstract

This research is a quantitative study that aims to analyze the effect of leverage and capital intensity on tax avoidance with institutional ownership as a moderating variable. This research is a quantitative study using secondary data in the form of audited financial reports on Primary Consumer Goods sector companies listed on the Indonesia Stock Exchange for the period 2019 - 2023. The sample selection method used purposive sampling technique with several criteria and 304 samples were used in this study. The data analysis used in this study is descriptive statistical analysis, parameter significance test (t test), and determination coefficient test using STATA v.17.0 software with a significance level of 5% (0.05). The results of this test obtained (1) there is no significant effect of leverage on tax avoidance, (2) there is no significant effect of capital intensity on tax avoidance, (3) institutional ownership is not able to moderate the effect of leverage on tax avoidance, (4) institutional ownership is not able to moderate the effect of capital intensity on tax avoidance.
Co-Authors alfiah alfiah Azman Khan Budiarti, Rizqi Putri Nourma Dewi Pergiwati Dwi Eko Waluyo Edi Noersasongko Elvira Fitriyani Pakpahan Ernawati Ernawati Farhansyah, Muhammad Fitria, Henni Guruh Fajar Shidik Hayu Wikan Kinasih Henny Yustisia Hidayah, Laila Hidayati, Alfina Kartina Pakpahan Khairun Nisa Kusnadi Leluni, Adelia Lestari, Agnes Tadika Manilaturrohmah, Manilaturrohmah Mariam Mariam, Mariam Mariani Mariani Marvyna, Hanifah Citra Meka, Aderia Dang Muhammad Akbar Muna, Ariatul Mutmainah Mutmainah Nirwana, Sheli Oktageri, Deris Oktaliza, Mezi Oktaviany, Selvia Dwi Panca Putria, Evita Pitriya, Aima Prasetiasari, Christiani Putri Abella Putri, Alvionita Rahayu, Agustinur Rahmadaniah, Dina Rahmi, Aisya Riduansyah, Muhammad Sabila, Ahda Sholichah, Mu’minatus Sugiyarti, Listya Sulistyani, Endang Umi hanik Fetriyah, Umi hanik Wakhinuddin Wakhinuddin, Wakhinuddin Washliati, Laily Waskito Waskito, Waskito Wikklin, Monica Yani Parti Astuti Yuliana Yuliana Yuniarti, Ainun Zubaidah Amir MZ