Journal of Tourism Economics and Policy
Vol. 4 No. 3 (2024): Journal of Tourism Economics and Policy (July - September 2024) In-Press

The Effect of Foreign Ownership and Financial Leverage on Tax Avoidance with Audit Quality as Moderating Variables

MUJI, Muji (Unknown)
WALUYO, Waluyo (Unknown)

Article Info

Publish Date
31 Jul 2024

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.

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Journal Info
Journal of Tourism Economics and Policy
Website

Abbrev

jtep

Publisher

Indonesia Strategic Sustainability

Subject

Economics, Econometrics & Finance Public Health Social Sciences

Description

The Journal of Tourism Economics and Policy is published biannually and published in March and November. JTEP also uses the LOCKSS system to ensure a secure and permanent archive for the journal. Concerned with the complex interactions between development and the environment, its purpose is to seek ...