Pengaruh Profitabilitas, Ukuran Perusahaan, Pertumbuhan Penjualan terhadap Penghindaran Pajak dengan Kepemilikan Institusional sebagai Variabel Moderasi
Total View This Week0
Total View This Week0
Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Muntaz, Jihan Rafida
Subject
657.46 - TAX ACCOUNTING
Datestamp
2023-05-05 03:07:56
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.
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.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
