Image of Analisis Faktor-Faktor Yang Dapat Mempengaruhi Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2016 –2019)
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Analisis Faktor-Faktor Yang Dapat Mempengaruhi Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2016 –2019)

This study examines the impact of increase in sales, capital intensity, and firm size on tax evasion, with institutional ownership serving as a moderating variable. This study focused on 77 manufacturing businesses that were listed on the IDX between 2016 and 2019. Methods like multiple regression and moderated regression analysis (MRA) are part of the sampling approach that makes use of SPSS.
The study's findings suggest that factors including firm size, capital intensity, sales growth, and constitutional ownership have a role in tax evasion. Institutional ownership and institutional capital management may mitigate the effect of capital intensity and sales growth on tax avoidance.

The implications of this research can be a consideration for companies not to carry out Unacceptable Tax Avoidance which can be detrimental to the country. This is because research results show that companies can carry out Acceptable Tax Avoidance by making better use of several factors such as Capital Intensity and Sales Growth so that there is no need to carry out Tax Avoidance in unacceptable ways that can harm the country. However, company owners must also monitor managers' policies so that they do not do things that are contrary to applicable tax regulations which could have a negative impact on the sustainability of the company.




Keyword : “Firm Size, Capital Intensity, Sales Growth, Institutional
Ownership, Tax Avoidance

Ketersediaan
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Perpustakaan Universitas Riau 2010241782
2010241782
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
2010241782
Penerbit
Pekanbaru : Universitas Riau Pascasarjana Tesis Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2010241782
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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