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All Journal Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Ekonomi, Manajemen, Akuntansi
Jelita Prakasita Handi Dhaneswara
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan

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Pengaruh Struktur Modal Terhadap Tax Avoidance dengan Struktur Kepemilikan Sebagai Variabel Intervening Pada Perusahaan Sub Sektor Farmasi Yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2022 Jelita Prakasita Handi Dhaneswara; Hwihanus Hwihanus
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 4 No. 1 (2024): MARET: JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v4i1.2667

Abstract

This research aims to determine the effect of capital structure on tax avoidance by using ownership structure, financial performance and company characteristics as intervening variables. This research is a descriptive quantitative research using a Smart PLS4 based statistical data analysis method, using a purposive sampling technique where the researcher chose to focus the research on pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2020 - 2022. Resulting in 9 hypotheses and one of them shows positive and significant influence, namely the influence of Capital Structure on Ownership structure.
Co-Authors Amru Karim Alhabsyi Hwihanus Hwihanus Maria Yovita R Pandin Maria Yovita R. Pandin Primardiningtyas, Filzah Theresia Uli Sianturi