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Nurdiana, Salsabila Putri
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Economics, Econometrics & Finance Social Sciences

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Journal : Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis

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OWNERSHIP STRUCTURE AND TAX AVOIDANCE: AUDIT QUALITY AS A MODERATION Nurdiana, Salsabila Putri; Usnan, Usnan
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 7 No 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2619

Abstract

In addition to examining the correlation between ownership structure and tax avoidance, this research further seeks to establish if audit quality can reinforce the effect of ownership structure on tax avoidance. The study examines manufacturing firms listed between 2019-2023 on the Indonesia Stock Exchange (IDX). Purposive sampling was employed, and 26 companies with 130 data points were selected based on a 5-year observation period (2019–2023). The analysis method employed is panel data regression utilizing the Eviews 10 software. The study's results indicate that while institutional ownership positively impacts tax avoidance, there is no correlation between tax avoidance and managerial and family ownership. While audit quality may enhance the impact of family and institutional ownership on tax avoidance, it cannot enhance the effect of management ownership on tax avoidance.
OWNERSHIP STRUCTURE AND TAX AVOIDANCE: AUDIT QUALITY AS A MODERATION Nurdiana, Salsabila Putri; Usnan, Usnan
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2619

Abstract

In addition to examining the correlation between ownership structure and tax avoidance, this research further seeks to establish if audit quality can reinforce the effect of ownership structure on tax avoidance. The study examines manufacturing firms listed between 2019-2023 on the Indonesia Stock Exchange (IDX). Purposive sampling was employed, and 26 companies with 130 data points were selected based on a 5-year observation period (2019–2023). The analysis method employed is panel data regression utilizing the Eviews 10 software. The study's results indicate that while institutional ownership positively impacts tax avoidance, there is no correlation between tax avoidance and managerial and family ownership. While audit quality may enhance the impact of family and institutional ownership on tax avoidance, it cannot enhance the effect of management ownership on tax avoidance.
Co-Authors Usnan, Usnan