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Febrianto, Hendra Galuh
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Tangerang
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Journal : Buletin Poltanesa

 1 
Can Institutional Ownership Moderate Green Accounting, Capital Intensity, Deferred Tax Burden on Effective Tax? Elsa Fauzia; Januar Eky Pambudi; Hendra Galuh Febrianto
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3267

Abstract

This study aims to analyze the influence of institutional ownership on a company's effective tax rate by considering green accounting, capital intensity, and deferred tax expense. Using secondary data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023, this quantitative research applies purposive sampling to select samples from a population of 219 firms. Data were obtained from sustainability and annual reports. The findings reveal that green accounting and deferred tax expense significantly affect the effective tax rate, while capital intensity does not. Furthermore, institutional ownership moderates the effects of green accounting and deferred tax expense on the effective tax rate but does not moderate the effect of capital intensity. These results have practical implications for companies aiming to design more efficient tax strategies, and for investors evaluating corporate tax policies before making investment decisions. From a regulatory perspective, the findings offer valuable insights for creating tax policies that enhance corporate transparency and accountability. The study presents novelty by simultaneously examining green accounting, capital intensity, and deferred tax expense with institutional ownership as a moderating variable—an approach rarely applied in the manufacturing sector. This combination offers new perspectives on the interrelation between environmental practices, asset structure, tax planning, and investor influence. Institutional ownership, in particular, highlights how shareholders can play a role in shaping sustainable and transparent corporate tax policies.
Co-Authors Abdul Karim, Abdul Karim Abdul Rauf Agung Budi agung budi Ahmad Zaki Mubarok, Ahmad Zaki Andi Kusuma Negara Andi Kusuma Negara Atthariqiyah, Yuliani Azka, Melati BASUKI BASUKI Basuki Basuki Cahyani, Ajeng Eka Dede Sunaryo Dede Sunaryo Dehavilan, Sandrina Dhea Zatira Dhea Zatira Dhea Zatira Dhea Zatira, Dhea Zatira Eko Narto Utomo Eky Pambudi, Januar Elsa Fauzia Eni Suharti Erdawati, Lena Fazira, Rabitha Felina C Young, Felina C Young Fitriana, Amalia Indah Hamdani Hamdani . Hamdani Hamdani Haq, Saiful Hendi Eka Sumarga Humairoh Imam Hidayat Indra Gunawan Siregar Komalasari Komalasari Komalasari Komalasari Lena Erdawati Lisdewi Mulyati Mega Diana Mikail Kartaloğlu Mikrad mikrad Mubarok, Ahmad Zakki Nazwa Hamidah Negara, Andi Kusuma Nurholisoh, Nurholisoh Pambudi, Januar Eky Pamungkas, Triadi Pangesti, Faralia Abdi Pratiwi, Linda Dwi Priyatna, Eka Hendra Priyo Susilo Priyo Susilo Puspa Lestari R. Fatia Aisyah Nanda Taufik Rd Roro Anggraini Soemadi Rohmansyah, Budi Rohmansyah, Budi Sari, Riski Ulan Selvitriana Selvitriana Siregar, Indra Gunawan Siti Chanifah Siti Nurhaliza Solikhatun Annisa Sonia Nadia Muslimah Sukma Maulana Sumarga, Hendi Eka Sunaryo, Dede Sustari Alamsyah Tekni Megaster Utomo, Eko Narto Wahyunita, Tiara Yuana Fasya Purnamasari, Yuana Fasya Purnamasari Zhafirah, Adzra