@thesis{thesis,
		author={Muntaz  Jihan Rafida},
		title ={Pengaruh Profitabilitas, Ukuran Perusahaan, Pertumbuhan Penjualan terhadap Penghindaran Pajak dengan Kepemilikan Institusional sebagai Variabel Moderasi},
		year={2023},
		url={http://eprints.perbanas.ac.id/10520/},
		abstract={This study aims to analyze the factors that are tax avoidance. The population in this study are all energy sector companies listed on the IDX in 2017-2021. The sample used in this research is 170 energy sector companies listed on the IDX for the 2017-2021 period. The results of this study found that profitability has no effect on tax evasion, firm size has no effect on tax evasion, sales growth has an effect on tax evasion, institutional ownership cannot moderate the relationship between profitability and tax evasion, institutional ownership cannot moderate the relationship between firm size and tax evasion, institutional ownership weakens the relationship between sales growth and tax avoidance.}
		}