Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Locus Penelitian dan Pengabdian
UTAMA, FAHREZA
Unknown Affiliation
Aerospace Engineering Automotive Engineering Decision Sciences, Operations Research & Management Electrical & Electronics Engineering Mathematics

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Incentives, Institutional Ownership, and Profitability on Tax Avoidance, Moderated by Audit Quality Utama, Fahreza; Oktris, Lin
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 7 (2025): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i7.4138

Abstract

The purpose of this study was to examine the effect of management incentives (executive compensation), institutional ownership, and profitability on tax avoidance moderated by audit quality. Tax avoidance in this study is measured by the Effective Tax Rate (ETR) proxy. This research is quantitative type research that uses secondary data sources derived from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The number of samples obtained was 213 data using purposive sampling method. The data in this study is panel data so that panel data regression analysis is carried out which is assisted by the EVIEWS (Econometric Views) version 10 data processing program. The results of this study indicate that management incentives and institutional ownership have no significant effect, but profitability has a significant positive effect. Furthermore, audit quality cannot moderate the effect of management incentives on tax avoidance, but audit quality can moderate the effect of institutional ownership and profitability on tax avoidance
Co-Authors Lin Oktris