Tax Avoidance Mediated by Constitutional Ownership as Moderating Variables

IF 1 Q3 ECONOMICS
Etikonomi Pub Date : 2022-06-24 DOI:10.15408/etk.v21i2.25799
Feryal Amima Widadi, Bambang Subroto, A. Rahman
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引用次数: 1

Abstract

This study analyzes Tax Avoidance Mediated by InstitutionalOwnership as a Moderating Variable. The analytical methodused is Partial Least Square (PLS), with a sample of seventysevenfood and beverage manufacturing companies listed on theIDX for 2014 - 2020. The findings of this study show thatthin capitalization, profitability, and return on assets (ROA) ontax avoidance are influenced by institutional ownership. Thiscondition is one of the challenging issues to overcome in termsof tax avoidance for manufacturing companies in the food andbeverage sector of the food and beverage sector listed on theIndonesia Stock Exchange. The results of this study can be usedas a reference in making decisions for company owners andmanagers. Before investing their shares, investors will evaluatewhether tax avoidance by the company will provide benefits toovercome the tax burden or vice versa.JEL Classification: H26, E43, D24, G32
宪法所有权对避税的调节作用
本研究分析了机构所有权作为调节变量对避税的中介作用。分析方法是偏最小二乘(PLS),样本为2014 - 2020年在idx上市的77家食品和饮料制造公司。本研究的结果表明,机构所有权对避税的资本化、盈利能力和资产回报率(ROA)有影响。这种情况是在印度尼西亚证券交易所上市的食品和饮料行业的食品和饮料行业制造公司在避税方面需要克服的具有挑战性的问题之一。本研究的结果可为公司所有者和管理者的决策提供参考。投资者在投资股票之前,会评估公司的避税是否会带来税收负担减轻的好处,反之亦然。JEL分类:H26, E43, D24, G32
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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来源期刊
Etikonomi
Etikonomi ECONOMICS-
自引率
12.50%
发文量
29
审稿时长
12 weeks
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