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All Journal Jurnal Reviu Akuntansi dan Keuangan Wahana Riset Akuntansi TEMA (Jurnal Tera Ilmu Akuntansi) Akuisisi : Jurnal Akuntansi Surya Abdimas Jurnal Akademi Akuntansi (JAA) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Akuntansi dan Teknologi Informasi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Magister Akuntansi Trisakti Kajian Akuntansi Asian Journal of Social and Humanities
Agustin Dwi Haryanti
Universitas Muhammadiyah Malang
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Journal : Akuisisi : Jurnal Akuntansi

 1 
Kepemilikan Keluarga, Leverage, dan Pengungkapan CSR terhadap Tax Avoidance dengan Kepemilikan Institusional Sebagai Variabel Pemoderasi Sagina, Debby Mutiara; Leniwati, Driana; Haryanti, Agustin Dwi; Wicaksono, Agung Prasetyo Nugroho
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1903

Abstract

This study aimed to analyze the effect of family ownership, leverage, and corporate social responsibility disclosure on tax avoidance with institutional ownership as a moderating variable. Determination of the number of samples using a purposive sampling method. The method used is a quantitative descriptive approach.  Data analysis was carried out using Smart PLS 3.2.9. The results of hypothesis testing show that family ownership and leverage affect tax avoidance, while corporate social responsibility does not affect tax avoidance. Then, the leverage value will increase tax avoidance in the company if the interest expense arising from the use of debt is included in the expense, which can reduce taxable income. Institutional ownership can strengthen the influence of family ownership, leverage, and corporate social responsibility on tax avoidance. This is because institutional ownership owns 98% of the company research sample. This means the proportion of share ownership from institutional parties is quite high
Co-Authors Adi Prasetyo Ahmad Juanda Ahmad Waluya Jati Andy Dwi Cahyono Aulya, Aulya Mauizzati Dhaniel Syam Driana Leniwati Endang Dwi Wahyuni Eny Suprapti Firda Ayu Amalia Jauhari, Irmawati Juwita Nur Radeana Khoriyah Trianti Kurniawan, Kukuh Dwi Maulida, Dewi Nur Muhamad Wildan Affan Muhammad Wildan Affan Novitasari Agus Saputri Putri, Maulina Ayu Syah Rahayu, Mellysia Dwi Sagina, Debby Mutiara Sheng, Soh Yong Sindy, Winni Sri Wahjuni Latifah Thaufan Nur Thoufan Nur Thoufan Nur udin , Bahrul Ulum Wicaksono, Agung Prasetyo Nugroho Yulis Nurul Aini