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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Neraca Manajemen, Akuntansi, dan Ekonomi
Wulandari, Hana Dwi
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Economics, Econometrics & Finance Environmental Science

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INTENSITAS ASET TETAP, LEVEREGE, INVENTORY INTENSITY DAN PENGARUH TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Non-Cyclical Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2023) Wulandari, Hana Dwi; Choirunissa, Syifa; Ramadhani, Salsa Bila Putri; Rahmaningrum, Lidia; Kurniawan, Dicky Febri
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 10 No. 4 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v10i4.7047

Abstract

This study aims to examine the effects of the effect of fixed assets, leverege and inventory intensity on tax avoidance. This research is associative quantitives with secondary data used in this study originating from financial statements and company annual reports Non cylical registered on the official website of the Indonesia Stock Exchange and the official website of the non cylical company in 2020-2023. There are 9 company data used as samples obtained through purposive sampling. The analytical method used is multiple linear regression analysis with the help of the EViews 12 program. The results of this study indicate that the intensity of fixed assets, leverege and inventory intensity together influence tax avoidance, the intensity of assets remains influencing tax avoidance, Leverege does not affect tax avoidance, and Inventory Intensity does not affect tax avoidance.
Pengaruh Tax Avoidance, Agency Cost Dan Struktur Modal Terhadap Nilai Perusahaan Dengan Kepemilikan Institutional Sebagai Variabel Moderasi Wulandari, Hana Dwi; Ratnasari, Fina
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1264

Abstract

Firm value is a crucial indicator for investors as it reflects both the company’s performance and long-term competitiveness. Prior studies on the effects of tax avoidance, agency cost, and capital structure on firm value have shown inconsistent results, particularly regarding the role of institutional ownership in moderating these relationships. This study aims to examine the effect of tax avoidance, agency cost, and capital structure on firm value with institutional ownership as a moderating variable. The research uses a quantitative approach with panel data from 21 food and beverage companies listed on the Indonesia Stock Exchange during 2020-2023, resulting in 84 firm-year observations. Data were analyzed using panel regression with the Fixed Effect Model (FEM) and Moderated Regression Analysis (MRA) assisted by EViews 13. The findings indicate that simultaneously, tax avoidance, agency cost, and capital structure affect firm value. Partially, tax avoidance and agency cost do not significantly influence firm value, while capital structure has a positive effect. Furthermore, institutional ownership strengthens the moderating effect on the relationship between tax avoidance and capital structure with firm value, but fails to moderate agency cost. These results highlight the importance of institutional ownership in enhancing governance and sustaining firm value in the consumer non-cyclical sector.
Co-Authors Choirunissa, Syifa Kurniawan, Dicky Febri Rahmaningrum, Lidia Ramadhani, Salsa Bila Putri Ratnasari, Fina