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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) PERFECT EDUCATION FAIRY
Anna Sofia Atichasari
Universitas Islam Syekh-Yusuf
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Other

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Does Institutional Ownership Moderating Tax Avoidance? An Empirical Analysis In Indonesian List Company Nela Dharmayanti; Yosi Safri Yetmi; Anna Sofia Atichasari; Aisyah Ratnasari; Feni Fitriyani
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 1 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v11i1.6044

Abstract

This study aims to determine the effect of Thin Capitalization, Transfer Prices, and Profitability on Tax Avoidance and the role of institutional ownership in moderating it. The population used in this study is LQ45 companies listed on the IDX, using a purposive sampling technique. The number of samples is 11 companies with financial statement data collection for the 2016-2020 period. This study uses a quantitative method, with SPSS version 23.0, to test the analysis. The results show that Thin Capitalization has a positive and significant effect on Tax Avoidance, with the value of t count > t table (2.246>2.00665). Transfer prices have a positive and significant effect on Tax Avoidance with a value of t count > t table (3.121>2.00665). Profitability partially has a positive and significant effect on Tax Avoidance with a value of t count > t table (6.211>2.00665). Thin Capitalization, Transfer Prices, and Profitability simultaneously positively and significantly affect Tax Avoidance with the calculated F value> F table (74.719>2.55). However, Institutional Ownership does not moderate the relationship between Thin Capitalization, Transfer Prices, and Profitability on Tax Avoidance
Marketing Mix and Service Choice in Photography MSMEs: The Mediating Role of Branding and the Moderating Role of Price Putri Nurcahyati; Sugeng Lubar Prastowo; Anna Sofia Atichasari
PERFECT EDUCATION FAIRY Vol. 3 No. 4 (2025): PERFECT EDUCATION FAIRY
Publisher : PT. Batari Edu Calya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/pef.v3i4.1243

Abstract

This study examines how elements of the marketing mix influence consumer decisions in photography services, with particular attention to the mediating role of branding and the moderating role of price. A quantitative cross-sectional survey was conducted with 230 users of Fannani Photo services, selected through purposive sampling. Data were collected using a structured Likert-scale questionnaire and analyzed with structural equation modeling to assess direct, mediating, and moderating effects. The findings reveal that product quality, branding, and price significantly shape service decisions, while visual promotion and service quality do not exert direct effects but influence branding, which in turn mediates the relationship between product quality and consumer choice. Moreover, price strengthens the effects of product quality and visual promotion, though not service quality, on decision-making. The study contributes theoretically by integrating branding and price into the marketing mix framework, providing clarity to inconsistent findings in prior research, and offers practical insights for creative MSMEs to enhance product quality, build consistent branding strategies, and leverage price as a competitive advantage in the digital marketplace.
Co-Authors Aisyah Ratnasari Feni Fitriyani Nela Dharmayanti Putri Nurcahyati Sugeng Lubar Prastowo Yosi Safri Yetmi