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Journal : Owner : Riset dan Jurnal Akuntansi

Analisis Faktor-Faktor Yang Dapat Mempengaruhi Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Manurung, Cherryl Berthania Andaristha; Ratnawati, Vince; Nasir, Azwir
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2334

Abstract

This research aims to find empirical evidence of the influence of firm size, capital intensity and sales growth on Tax Avoidance with Institutional Ownership as a moderating variable. This research was conducted at manufacturing companies registered on the BEI in the 2016-2019 period with a sample size of 77. The sampling technique used the Purposive Sampling Method and the data analysis technique used multiple regression analysis and Moderate Regression Analysis (MRA) via the SPSS application. The research results prove that firm size influences Tax Avoidance, Capital Intensity influences Tax Avoidance, Sales Growth influences Tax Avoidance, Constitutional Ownership influences Tax Avoidance. Institutional Ownership is able to moderate the influence of Capital Intensity and Sales Growth on Tax Avoidance but is not able to moderate the influence of firm size on Tax Avoidance. The implications of this research can be a consideration for companies not to carry out Unacceptable Tax Avoidance which can be detrimental to the country. This is because research results show that companies can carry out Acceptable Tax Avoidance by making better use of several factors such as Capital Intensity and Sales Growth so that there is no need to carry out Tax Avoidance in unacceptable ways that can harm the country. However, company owners must also monitor managers' policies so that they do not do things that are contrary to applicable tax regulations which could have a negative impact on the sustainability of the company.
Co-Authors ', Hariadi ', Khairunnisa R Abd. Rasyid Syamsuri Achmad Mirza Adhitio Pratama Ramadika Agus Shafrizal Al Azhar A Al Azhar L Al Azhar Lukman Al-azhar L Amri, Taqiyuddin Amries Rusli Tanjung Andini Rahmatika Putri Aprilady, Selsa Ariantoni, Zendra Arif Anshari Raswen Azhari Sofyan Bahri, Fathul Baskara, Bayu Yosa Candra, Alfino Damayanti, Dini Daniel Oscar Savero Daud Indrawan Derli Manalu, Derli Desi Rianti Desmiyawati Desmiyawati Desmiyawati, Desmiyawati Desti Monika Uli Devi Safitri Dharma Wahyudi, Dharma Dhiyavani, Siti Indah Dian Mustika Sara Dwi Untari Edfan Darlis Eka Fitriani Eka Hariyani Eka Haryani, Eka Elfi Ilham Elyzabeth Missi Laurdika Simamora EMRINALDI NUR DP Emrinaldi Nur DP Emrinaldi Nur, Emrinaldi Ernawilis - Fathul Bahri Fitri, Ramadhani Arda Giovanni Riand Hadi, Yudha Asmara Hariadi ' Hariadi Hariadi Herawati, Yesi Imam Wahid Iqbal Ramadhan, M Isty Riani Jeane Atari Juliana - Juliana Sitompul Junaidi ' Kamaliah Kamaliah Ketut Tirtayasa Khairul Badri Kirmizi Kirmizi Kurnia, Rio Lucy Ayuna Putri Lucy Citra Fitriany, Lucy Citra Manurung, Cherryl Berthania Andaristha Maya Lailatul Zannah Mayla Khoiriyah Mega Junita Meilda Wiguna Meri Apriani Mudrika Alamsyah Hasan Muhammad Luthfi Iznillah, Muhammad Luthfi Muhammad Ridho Nadya Havel Naftali Destira Natalia Nanda, Utari Esa Nelly Yulinda Noprial Valenra Maksyur Novita Indrawati Nur Azlina Nur Azlina Nurrahma Dewi, Nurrahma Nurul Septavita Pipin Kurnia Poppy Nurmayanti Prihet Hayezca Rizal Prima Sapta Adi, Prima Sapta Purwoko, Agus Putra, Gunawan Hutomo Mandala Putri T., Nikita Aurelia Rahmi Ilyani Rahmiati Idrus Raja Yoga Gustika Armel Ranti Oktari Ratry Martharima Wulandari Reyhan Hady Fauzan Rheny Afriana Hanif Rika Fitriyanti Riska Natariasari Riyan Hidayat Rizka Oktagiani Rizki Pratiwi Rofika ' Rofika Rofika, Rofika Rusli -, Rusli S, Samuel Parningotan Safrizal Safrizal Sari Ramadhani Sarmolina, Tiki Sem Paulus Sem Paulus Silalahi Sem Paulus, Sem Seprini ' Siti Indah Dhiyavani Siti Kholifatin Alfisyah Suci Mardatillah Supriono ' Susilatri Susilatri Taufeni Taufik Tedi Permadi Teguh Dheki Hakri Tengku Irahmah Tesha Jovi Amany Tri Winarti Trino Rizandi Utamy Riska Khairani Vadela Irna Utara Vince Ratnawati Volta Diyanto Wijayanti, Etri Wilda Yulika Maulitdia Winda Sri Ayu Wiwik Pujiati Yesi Mutia Basri Yolla Yorika Yulia Safitri Yulistian, Andika Yundari, Yundari Yuneita Anisma Yutri Nurmalasari