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All Journal Lingua Skolastika Journal of Tourism Economics and Policy JASL - Journal of Applied Studies in Language
Muji, Muji
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

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Journal : Journal of Tourism Economics and Policy

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The Effect of Foreign Ownership and Financial Leverage on Tax Avoidance with Audit Quality as Moderating Variables MUJI, Muji; WALUYO, Waluyo
Journal of Tourism Economics and Policy Vol. 4 No. 3 (2024): Journal of Tourism Economics and Policy (July - September 2024) In-Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v4i3.1114

Abstract

Manufacturing companies are the largest contributor to tax revenue in Indonesia. However, this group experienced negative tax revenue growth when in general there was growth in tax revenue. The existence of foreign ownership and the use of debt (financial leverage) is suspected to be one of the causes of tax avoidance by the company even though it has been audited by an external party. The study was conducted using Moderated Regression Analysis on 124 manufacturing companies listed on the Indonesia Stock Exchange. The results showed that foreign ownership had no significant effect on tax avoidance, while financial leverage had a significant effect on tax avoidance. In addition, audit quality does not moderate significantly the influence of foreign ownership and financial leverage.
Co-Authors Asrumi , Asrumi Budi Suyanto Dewi Setiari, Agustina Hardini, Nadhiva Shafa Lestari, Desy Elok Mega Muti'ah, Arju Nia Damayanti, Nia Pornomo, Bambang Edi Rusdhianti Wuryaningrum Sri Lestari Waluyo Waluyo