Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen

Pengaruh Sales Growth dan Intensitas Modal Terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variabel Moderasi pada Perusahaan Sektor Barang Baku yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021

Arifah Dwi Wahyuni (Universitas Bhayangkara Jakarta Raya)
Mulyadi Mulyadi (Universitas Bhayangkara Jakarta Raya)
Panata Bangar Hasioan Sianipar (Universitas Bhayangkara Jakarta Raya)

Article Info

Publish Date
25 Jul 2023

Abstract

The purpose of this study is to examine the effect of sales growth and capital intensity on tax avoidance, either directly or through institutional ownership variables as moderation. This study uses quantitative research methods with the type of data, namely secondary data, obtained from annual financial reports. The population and samples used in this study are annual financial reports on raw goods sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period with a sampling technique, namely purposive sampling technique. The results of the study revealed that sales growth has no effect on tax avoidance, capital intensity affects tax avoidance, institutional ownership does not moderate the effect of sales growth on tax avoidance, and institutional ownership moderates the effect of capital intensity on tax avoidance.

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Journal Info
Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Website

Abbrev

Inisiatif

Publisher

Universitas 45 Surabaya

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Kajian-kajian tersebut diharapkan dapat memperkaya khasanah keilmuan di bidang manajemen dan bisnis sehingga dapat menjadi salah satu referensi bagi para akademisi, pemangku kepentingan dan masyarakat luas. Manajemen SDM Keuangan Akutansi Ekonomi ...