Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis
Vol 18 No 2 (2025): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.18 No.2 September 2025

KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK UKURAN PERUSAHAAN SEBAGAI PEMODERASI

Maria, Evi (Unknown)
Cahyani, Laura Agnes (Unknown)

Article Info

Publish Date
20 Feb 2026

Abstract

This research aims to analyze the effect of institutional ownership, profitability, and leverage on tax avoidance with firm size as moderating. The population of this research were LQ45 companies listed on the Indonesia Stock Exchange in 2020-2022. By using purposive sampling, the samples used in this research were 75 observational data from 25 companies. The data in this research were analyzed using Partial Least Square (PLS). The results showed that institutional ownership, profitability, and leverage has effect on tax avoidance. In addition, firm size is able to moderate the effect of profitability and leverage on tax avoidance, but firm size is not able to moderate the effect of institutional ownership on tax avoidance

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Journal Info
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis
Website

Abbrev

jdeb

Publisher

STIE Nasional Banjarmasin

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

Description

Jurnal dinamika Ekonomi adalah jurnal ilmiah yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Nasional Banjarmasin. Terbit pertama kali tahun 2004. Dari tahun ke tahun jurnal ini tumbuh dan terus hadir hingga saat ini. Jurnal Dinamika Ekonomi mempunyai tujuan mengembangkan kajian ilmiah di bidang ...