Tax avoidance mediated by constitutional ownership as moderating variables
| Main Author: | Feryal Amima Widadi |
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| Format: | Journal |
| Terbitan: |
Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta
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| Subjects: |
Daftar Isi:
- This study analyzes Tax Avoidance Mediated by Institutional Ownership as a Moderating Variable. The analytical method used is Partial Least Square (PLS), with a sample of seventyseven food and beverage manufacturing companies listed on the IDX for 2014 - 2020. The findings of this study show that thin capitalization, profitability, and return on assets (ROA) on tax avoidance are influenced by institutional ownership. This condition is one of the challenging issues to overcome in terms of tax avoidance for manufacturing companies in the food and beverage sector of the food and beverage sector listed on the Indonesia Stock Exchange. The results of this study can be used as a reference in making decisions for company owners and managers. Before investing their shares, investors will evaluate whether tax avoidance by the company will provide benefits to overcome the tax burden or vice versa.