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All Journal Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi Bisnis dan Publik Kajian Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JURNAL UMBANUA Jurnal Pengabdian pada Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Mount Hope Global Economic Journal Journal Accounting International Mount Hope
Wenny Anggeresia Ginting
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Analysis of the Influence of Institutional Ownership, Profitability, Company Size, and Leverage on Tax Avoidance in Registered Consumption Goods Industry on IDX 2019-2021 Siti Dini; William William; Wenny Anggeresia Ginting
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 2 (2023): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i2.7563

Abstract

The aim of this research is to analyze and test the partial or simultaneous effects of institutional ownership, profitability, company size, and leverage on tax avoidance in the consumer goods industry listed on the IDX in 2019–2021. The study population consisted of 78 consumer goods companies listed on the Indonesia Stock Exchange (IDX), and the study sample consisted of 31 companies using a purposive sampling strategy. The methodology used in this research is a quantitative approach. Analysis using multiple linear regressions is the statistical technique used. The results of the partial t test for tax avoidance show that institutional ownership has an effect. While profitability, firm size, and leverage have no effect. Simultaneous F test for tax avoidance shows that institutional ownership, profitability, firm size, and leverage have no effect. The coefficient of determination of the study is 5.8%, while the remaining 94.2% can use other variables such as sales growth and audit committees which are not used in this study. The conclusion of this study for tax avoidance is tested partially, only institutional ownership has an effect.
Co-Authors Agnes Hesty Demak Panjaitan Angelicca Balqis Gelcya Beby Adilla Bella Sherlia Cindy Veronica Tehresia Cut Shafira Andini Debora J. M Posumah Desta Jess Wijaya Telaumbanua Estrelita V.Y Waney Hermanto Hutabalian Ivoletti Merlina Walukow Jenny Indah Dwisyafitri Jerry Sonny Lintong Jessy Safitri Sitorus Jochelyn Chu Joiceline Yangga Keumala Hayati M. Hafiz Kurniawan maggie Mitraya Banjarnahor Monaliska Simamora Munawarah Munawarah Mutiara Wijaya Nadya Safitri Br Sembiring Norsalita Aritonang Novita Sari Br Sianturi Nursairah Dabutar Olivia V. Lendeng Rahmad Rahmad Sari Dewi R Silaban Siti Dini Susan Cornelya Hermina Teng Sauh Hwee Togiana Situmorang Triana William William Yois Nelsari Malau Ys.Wandi Lahagu