Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Vol. 12 No. 4 (2023): Desember

Implikasi Institutional Ownership Dalam Pengaruh Capital Intensity, Kompensasi Rugi Fiskal, Dan Tunneling Incentive Terhadap Tax Avoidance

Nadila Indah Ratnandari (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta)
Fatchan Achyani (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta)



Article Info

Publish Date
20 Dec 2023

Abstract

This study aims to obtain empirical evidence of the effect of Capital Intensity, Fiscal Loss Compensation, and Tunneling Incentives on Tax Avoidance with Institutional Ownership as a moderating variable. This study uses a population of manufacturing companies in the consumption sector for the period 2019-2022. The sample determination was carried out with purposive sampling. The data analysis technique used is panel data Moderated Regression Analysis (MRA). The results showed that Capital Intensity has no effect on Tax Avoidance, Fiscal Loss Compensation, and Tunneling Incentive have a positive effect on Tax Avoidance, Institutional Ownership cannot moderate Capital Intensity on Tax Avoidance, and Institutional Ownership can moderate Fiscal Loss Compensation and Tunneling Incentive on Tax Avoidance.

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Journal Info

Abbrev

JurnalManeksi

Publisher

Subject

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

Description

Yth Pengelola Garuda Kami Editor Jurnal maneksi memohon agar nama jurnal kami disesuaikan dengan nama jurnal yang ada di ISSN Brin dari Jurnal Maneksi menjadi Jurnal Maneksi (Management Ekonomi Dan Akuntansi), karena hal ini menjadi masukan ketika kami mengajukan akreditasi jurnal kami. Atas bantuan ...