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All Journal Buletin Poltanesa Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS)
Fauzia, Elsa
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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PENGARUH KEPEMILIKAN SAHAM ASING, FINANCIAL DISTRESS, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK DENGAN TEKANAN KEUANGAN SEBAGAI VARIABEL MODERASI Abbas, Dirvi Surya; Dewi, Siti Ratna; Fauzia, Elsa; Wulida, Scherly Vigid; Utami, Gayatri
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.7660

Abstract

This study aims to determine the effect of foreign share ownership, financial distress, and sales growth variables on tax avoidance with financial pressure as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The research method used is quantitative with a purposive sampling approach, where 68 companies were sampled. The data used is secondary data taken from the company's financial statements and annual reports. The statistical tests used in this study are normality test analysis, multicollinearity, heteroscedasticity test, autocorrelation test, multiple linear regression test, coefficient of determination test, f test, and t test. The results of this study show that the results of the t and f tests show that: (1) foreign share ownership does not have a positive effect on tax avoidance (2) financial distress has a positive effect on tax avoidance (3) sales growth has a positive effect on tax avoidance (4) financial pressure moderates the effect of foreign share ownership on tax avoidance (5) financial pressure moderates the effect of financial distress on tax avoidance (6) financial pressure moderates the effect of sales growth on tax avoidance
Can Institutional Ownership Moderate Green Accounting, Capital Intensity, Deferred Tax Burden on Effective Tax? Fauzia, Elsa; Pambudi, Januar Eky; Febrianto, Hendra Galuh
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 Abbas, Dirvi Surya Dewi, Siti Ratna Febrianto, Hendra Galuh Pambudi, Januar Eky Utami, Gayatri Wulida, Scherly Vigid