Analisis Faktor-Faktor Yang Dapat Mempengaruhi Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi

Owner Pub Date : 2024-05-02 DOI:10.33395/owner.v8i2.2334
Cherryl Berthania Andaristha Manurung, Vince Ratnawati, A. Nasir
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Abstract

This research aims to find empirical evidence of the influence of firm size, capital intensity and sales growth on Tax Avoidance with Institutional Ownership as a moderating variable. This research was conducted at manufacturing companies registered on the BEI in the 2016-2019 period with a sample size of 77. The sampling technique used the Purposive Sampling Method and the data analysis technique used multiple regression analysis and Moderate Regression Analysis (MRA) via the SPSS application. The research results prove that firm size influences Tax Avoidance, Capital Intensity influences Tax Avoidance, Sales Growth influences Tax Avoidance, Constitutional Ownership influences Tax Avoidance. Institutional Ownership is able to moderate the influence of Capital Intensity and Sales Growth on Tax Avoidance but is not able to moderate the influence of firm size 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.
以机构所有权为调节变量的避税影响因素分析
本研究旨在以机构所有权为调节变量,寻找企业规模、资本密集度和销售增长对避税影响的实证证据。本研究以 2016-2019 年期间在北京经济技术开发区注册的制造业企业为研究对象,样本量为 77 家。抽样技术采用了目的性抽样法,数据分析技术采用了多元回归分析法,并通过 SPSS 应用程序进行了中度回归分析(MRA)。研究结果证明,企业规模影响避税行为,资本密集度影响避税行为,销售增长影响避税行为,机构所有权影响避税行为。机构所有权能够调节资本强度和销售增长对避税的影响,但不能调节公司规模对避税的影响。这项研究的意义在于,企业可以考虑不进行对国家有害的不可接受的避税行为。这是因为研究结果表明,企业可以通过更好地利用资本密集度和销售增长等几个因素来实施可接受的避税行为,从而不必以不可接受的方式实施避税行为,以免损害国家利益。不过,公司所有者也必须监督管理人员的政策,以免他们做出违反适用税收法规的事情,从而对公司的可持续发展造成负面影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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