Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Research of Accounting and Governance
Lies Zulfiati
Indonesian College of Economics, Jakarta
Humanities Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Corporate Governance and Tax Avoidance: Moderating Effects of Institutional Ownership in Indonesia’s Energy Sector Septiana Ferdiansyah; Lies Zulfiati
Research of Accounting and Governance Vol. 4 No. 2 (2026): JULY 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v4i2.562

Abstract

This study examines the effects of profitability, thin capitalization, and Corporate Social Responsibility (CSR) on tax avoidance, as well as the moderating role of institutional ownership in energy sector companies listed on the Indonesia Stock Exchange during 2021–2024. The energy sector was selected due to its capital-intensive nature, environmental impact, and high regulatory scrutiny regarding tax transparency. This study also addresses inconsistent findings in previous research concerning the determinants of tax avoidance and the effectiveness of institutional ownership as a governance mechanism. Using a quantitative associative approach, the research employed secondary data obtained from annual financial reports. Purposive sampling was used to select 30 companies, resulting in 120 firm-year observations. Data were analyzed using panel regression and moderation analysis in EViews. The results show that profitability has a significant negative effect on tax avoidance, indicating that more profitable firms tend to demonstrate greater tax compliance. Thin capitalization has a significant positive effect on tax avoidance, suggesting that debt financing encourages tax-minimization strategies through interest expense utilization. CSR reduces tax avoidance, while institutional ownership significantly moderates the relationships between profitability, thin capitalization, CSR, and tax avoidance by enhancing oversight and limiting opportunistic managerial behavior.
The Influence of Transfer Pricing, Leverage, Profitability, and Earnings Management on Tax Avoidance Moderated by Institutional Ownership (An Empirical Study of Manufacturing Companies) Danang Widhi Nugroho; Uun Sunarsih; Lies Zulfiati
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 16, No 4: 2023
Publisher : Universitas Trunodjoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v16i4.23960

Abstract

This research delves into the multifaceted relationships between Transfer Pricing, Leverage, Profitability, Profit Management, and Tax Avoidance, with the moderating influence of Institutional Ownership in manufacturing companies listed on the Indonesia Stock Exchange (BEI). The study employs a descriptive research design with a quantitative approach, utilizing a multiple linear regression-based method through EViews. The research population comprises manufacturing companies listed on the Indonesia Stock Exchange (BEI) between 2020 and 2021. The purposive sampling method was employed, resulting in a sample of 81 manufacturing companies, totaling 162 observations. Secondary data were collected from the official IDX website www.idx.co.id and www.yahoofinance.com. The findings indicate that Transfer Pricing and Leverage exhibit a significant positive influence on Tax Avoidance in manufacturing companies, while Profitability demonstrates a significant negative effect on Tax Avoidance. Conversely, Profit Management does not exhibit a significant impact on Tax Avoidance. Moreover, Institutional Ownership is identified as a moderator, strengthening the influence of Transfer Pricing and Leverage on Tax Avoidance. However, Institutional Ownership does not reinforce the influence of Profitability and Profit Management on Tax Avoidance. This research contributes valuable insights for policymakers, tax authorities, and corporate practitioners, highlighting the nuanced dynamics of Transfer Pricing, Leverage, Profitability, and Profit Management in shaping tax avoidance strategies, particularly in the context of manufacturing companies in Indonesia.
Co-Authors Danang Widhi Nugroho Septiana Ferdiansyah Uun Sunarsih