PENGARUH KEPEMILIKAN INSTITUSIONAL DAN PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI

KRISTINA, DEWI and Tjandrakirana DP, Rina and Novriansa, Agil (2021) PENGARUH KEPEMILIKAN INSTITUSIONAL DAN PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI. Undergraduate thesis, Sriwijaya University.

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Abstract

The existence of the tax expense reduction activities by taking advantage of a tax regulation gap loopholes is called tax avoidance. Factors that can influence tax avoidance are institutional ownership, profitability, and independent commissioners. The purpose of this study is to empirically examine the direct effect of institutional ownership and profitability on tax avoidance, as well as the moderating effect of independent commissioners on the effect of institutional ownership and profitability on tax avoidance. This study uses purposive sampling on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period, so as to get a sample of 92 companies. The results of Moderate Regression Analysis (MRA) show that institutional ownership has a positive effect on tax avoidance, profitability has a negative effect on tax avoidance, independent commissioners does not moderate the institutional relationship of ownership to tax avoidance, and independent commissioners strengthens the relationship of profitability to tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	TAX AVOIDANCE,KEPEMILIKAN INSTITUSIONAL
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 18107 not found.
Date Deposited:	27 Jan 2022 03:23
Last Modified:	27 Jan 2022 04:58
URI:	http://repository.unsri.ac.id/id/eprint/63037

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