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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Pitriani, Anisa
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Economics, Econometrics & Finance

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The Effect of Leverage, Profitability and Institutional Ownership on Tax Management with Company Size as a Moderating Variable (Case Study on Mining Companies Listed on the IDX in 2021-2023) Pitriani, Anisa; Sabaruddin, Sabaruddin
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.3729

Abstract

This study aims to analyze the effect of leverage, profitability and institutional ownership on tax management using company size as a moderating variable. The population of this study is all mining companies listed on the IDX in 2021-2023. Based on purposive sampling, 20 mining companies were used as samples in this study. This study is a quantitative study with descriptive statistical methods. The data in this study were processed using E-Views software. The results of the study indicate that leverage, profitability and institutional ownership have no effect on tax management. Company size can only moderate the effect of leverage on tax management. Company size weakens the effect of profitability on tax management. Company size cannot moderate the effect of institutional ownership on tax management. Company size can moderate the effect of leverage, profitability and institutional ownership on tax management.
Co-Authors Dedi Heryadi, Dedi Nurani, Riga Zahara Sabaruddin Sabaruddin