Asian Journal of Management, Entrepreneurship and Social Science
Vol. 4 No. 01 (2024): Pebruary, Asian Journal of Management Entrepreneurship and Social Science ( AJ

The Role of Profitability as Mediation Between the Relationship of Institutional Ownership and Tax Avoidance

Baiq Nur Alya (University of Mataram, Accounting)
Wahidatul Husnaini (University of Mataram, Accounting)

Article Info

Publish Date
19 Feb 2024

Abstract

This study aims to empirically examine the direct and indirect effects of institutional ownership on tax avoidance with profitability as a mediating variable. This research observation totaled 611 manufacturing companies on the Indonesia Stock Exchange for 2020-2022. Hypothesis testing using path analysis with Stata software. The results of this study show that profitability has a significant positive effect on tax avoidance. In contrast, institutional ownership does not affect profitability, institutional ownership does not affect tax avoidance, and profitability does not mediate the relationship between institutional ownership and tax avoidance.

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Journal Info
Asian Journal of Management, Entrepreneurship and Social Science
Website

Abbrev

ajmesc

Publisher

CV. Cita Utilitas Utama

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Asian Journal of Management, Entrepreneurship and Social Science (AJMESC) is a high quality open access peer reviewed research journal. providing a platform for the researchers, academicians, professional, practitioners and students to impart and share knowledge in the form of high quality empirical ...