Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Comparative : Ekonomi Dan Bisnis
Kurniaaningsih, Ika
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE EFFECT OF PRUDENCE, FINANCIAL DISTRESS, AND INSTITUTIONAL OWNERSHIP ON TAX AVOIDANCE WITH LEVERAGE AS A MODERATION VARIABLE Ranggala, Qadar; Duni, Duni; Rambe, Hikma Agustina; Kurniaaningsih, Ika
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 1 (2025): February
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i1.13220

Abstract

The purpose of this study was to determine the effect of prudence, financial distress and institutional ownership on tax avoidance with leverage as a moderating variable in primary consumer goods manufacturing companies (Consumer Non-Cyclicals) listed on the Indonesia Stock Exchange (IDX). The research time period is 5 years, namely the 2018-2022 period. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The sampling technique uses purposive sampling technique. Based on the predetermined criteria, 16 companies were obtained. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The analytical method used is Moderated Regression Analysis (MRA) with the help of SPSS version 25 software. The results of this study partially show that Prudence, financial distress, and Institutional Ownership have a significant effect on tax avoidance. Leverage is unable to moderate the relationship between prudence, financial distress and institutional ownership on tax avoidance.
Co-Authors Duni, Duni Rambe, Hikma Agustina Ranggala, Qadar