Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Literasi Akuntansi
Lia Ristanti
Universitas Sarjanawiyata Tamansiswa
Economics, Econometrics & Finance Engineering Social Sciences

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

Found 1 Documents
Search

 1 
Corpporate Social Responsibility, Capital Intensity, Kualitas Audit Dan Penghindaran Pajak: Kepemilikan Institusional Sebagai Variabel Moderasi Lia Ristanti
Jurnal Literasi Akuntansi Vol 2 No 1 (2022): Maret 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i1.22

Abstract

Purpose: This research aims to find out and analyze the effects of CSR, Capital Intensity and Audit Quality on Tax Avoidance moderated by Institutional Ownership.Method: The samples used in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 as many as 42 companies obtained by purposive sampling method. This research technique uses multiple linear analysis and moderated regression analysis.Finding: The results of this study showed that CSR variables had a significant negative effect on Tax Avoidance, Capital Intensity had no effect on Tax Avoidance, and Audit Quality had a positive effect on Tax Avoidance. Institutional ownership cannot moderate the influence of CSR, Capital Intensity and audit quality on tax avoidance.Novelty: The novelty of the study, the researchers added variables of institutional ownership moderation and different time periods. Institutional ownership was chosen because it had a considerable influence in overseeing management performance to run the company's operations as well as to see how much influence institutional ownership moderated in the study.
Co-Authors