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This Author published in this journals
All Journal Asian Journal of Management, Entrepreneurship and Social Science
Wahidatul Husnaini
University of Mataram, Accounting
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Role of Profitability as Mediation Between the Relationship of Institutional Ownership and Tax Avoidance Baiq Nur Alya; Wahidatul Husnaini
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 01 (2024): Pebruary, Asian Journal of Management Entrepreneurship and Social Science ( AJ
Publisher : Cita Konsultindo Research Center

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Abstract

This study aims to empirically examine the direct and indirect effects of institutional ownership on tax avoidance with profitability as a mediating variable. This research observation totaled 611 manufacturing companies on the Indonesia Stock Exchange for 2020-2022. Hypothesis testing using path analysis with Stata software. The results of this study show that profitability has a significant positive effect on tax avoidance. In contrast, institutional ownership does not affect profitability, institutional ownership does not affect tax avoidance, and profitability does not mediate the relationship between institutional ownership and tax avoidance.
Co-Authors Baiq Nur Alya