KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 4 (2022): Kalbisiana

Pengaruh Profitabilitas dan Financial Distress Terhadap Tax Avoidance dengan Corporate Governance Sebagai Variabel Pemoderasi

Fadillah Egiana (Institut Teknologi dan Bisnis Kalbis)
Dade Nurdiniah (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
01 Dec 2022

Abstract

This research aims to test empirically the effect of profitability and financial distress towards tax avoidance with corporate governance as measured by independent board of commissioners, institutional ownership, and managerial ownership as moderating variable. This research used quantitative data from trading and servicecompanies listed in Indonesia Stock Exchange (BEI) during the year 2016-2018, with theselection of sample used purposive sampling method, and the testing of hypothesis used multiple regression analysis. The result of this research showed that profitability has influenceon tax avoidance and financial distress has influence on tax avoidance. The independent board of commissioners and managerial ownership do not moderate the influence of the profitability and financial distress on tax avoidance, butmoderate of the institutional ownership has influenceof the profitability and financial distress on taxavoidance.

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Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...