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All Journal Formosa Journal of Computer and Information Science Jurnal Studi Akuntansi Pajak Keuangan
Elvira Engelyne
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance

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Analysis of Factors Affecting Tax Avoidance with Leverage as Mediation Variables in Manufacturing Companies Listed on the Indonesia Stock Exchange Period 2019-2021 Elvira Engelyne; Jesslyn Felicia; Veronika; Jennifer Octavia
Formosa Journal of Computer and Information Science Vol. 2 No. 2 (2023): August, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjcis.v2i2.4926

Abstract

In order to better understand tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX), this study will examine the elements that influence it. organizational size, leverage, profitability, sales growth, institutional ownership, and other variables are the aspects that are the subject of this research on capital identity. Leverage is identified as a mediating variable in the relationship between these factors and tax avoidance. The population in this study were 398 companies. The sampling method used was purposive sampling and obtained 35 companies that became the object of research. The research data was obtained from the financial reports of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period
ANALISIS FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN DENGAN AGENCY COST SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR PERIODE 2019-2022 Elvira Engelyne; Ivonny; Riny; Eni Duwita Sigalingging
Jurnal Studi Akuntansi Pajak Keuangan Vol. 3 No. 3 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v3i3.799

Abstract

This research aims to test and analyze the influence of Tax Avoidance, Leverage, Company Size, Liquidity, Capital Structure and Dividend Policy on Company Performance with Agency Cost as a Moderating Variable. The population of this research is 287 manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample in this research used by the author is 144. The data analysis technique used is quantitative analysis using structural equation models with the Smart Pls program by the external model, model feasibility and internal model. The results of the analysis show that Tax Avoidance, Company Size, Liquidity and Dividend Policy partially have no influence Company Performance while Leverage and Capital Structure partially influence Company Performance in manufacturers companies listed on the Indonesian Stock Exchange for the 2019-2022 period. Agency Cost unable to moderate the relationship between Tax Avoidance, Leverage, Company Size, Liquidity and Dividend Policy and Company Performance. While Agency Cost is able to moderate the relationship between Capital Structure and Company Performance in manufacturing companies listed Indonesia Stock Exchange for the 2019-2022 period.
Co-Authors Eni Duwita Sigalingging Ivonny Jennifer Octavia Jesslyn Felicia Riny, Riny Veronika