Determinants of tax avoidance: institutional ownership as a moderating variable
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Oct 30, 2023
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Abstract
This study aims to determine the effect of leverage, profitability, and transfer pricing on tax avoidance with institutional ownership as a moderating variable. The research population consists of manufacturing sector companies listed on the Indonesia Stock Exchange. Through purposive sampling, a sample of 35 companies was obtained from 2017 to 2021. The analysis technique used is panel data regression with Moderated Regression Analysis (MRA) through the Eviews 9 application. The test results using the Random Effect Model (REM) approach show that leverage has a negative effect on tax avoidance, profitability has a positive effect on tax avoidance, transfer pricing does not effect on tax avoidance, institutional ownership is not able to moderate the effect of leverage, profitability, and transfer pricing on tax avoidance.
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How to Cite
Bowo Leksono, P., Widjajanti, K., & Ika Sulistyawati, A. (2023). Determinants of tax avoidance: institutional ownership as a moderating variable. Enrichment : Journal of Management, 13(4), 2659-2667. https://doi.org/10.35335/enrichment.v13i4.1639
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Alnando dan Hutapea. (2021). Pengaruh Promosi Terhadap Keputusan Pembelian Produk Unilever. Braz Dent J., 33(1), 1–12.
Arif, B. S. A., & Andriyani. (2023). PENGARUH BUDAYA ORGANISASI TERHADAP KETERLIBATAN KARYAWAN DENGAN KEPERCAYAAN ORGANISASI SEBAGAI VARIABEL MEDIASI DAN PEMBERDAYAAN PSIKOLOGIS SEBAGAI VARIABEL MODERASI. Al Qalam: Jurnal Ilmiah Keagamaan Dan Kemasyarakatan, 17(4), 2302–2318. https://doi.org/10.35931/aq.v17i4.2401
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Hariyani, D., & Mishra, S. (2022). Organizational enablers for sustainable manufacturing and industrial ecology. Cleaner Engineering and Technology, 6, 100375. https://doi.org/10.1016/j.clet.2021.100375
Haryoko, U. B., Delimah Pasaribu, V. L., & Ardiyansyah, A. (2020). Pengaruh Harga Dan Kualitas Pelayanan Terhadap Kepuasan Konsumen Pada Firman Dekorasi (Wedding Organizer). Point, 2(1). https://doi.org/10.46918/point.v2i1.566
Kango, A., Saerang, I. S., & Mangantar, M. (2020). Jurnal ilmiah manajemen bisnis dan inovasi universitas sam ratulangi. Jmbi Unsrat, 7(3), 354–367.
Kazakova, E., & Lee, J. (2022). Sustainable Manufacturing for a Circular Economy. Sustainability (Switzerland), 14(24). https://doi.org/10.3390/su142417010
Khatri, A., Garg, D., & Dangayach, G. S. (2019). Critical success factors of sustainable manufacturing and procurement: An empirical study. International Journal of Social Ecology and Sustainable Development, 10(3), 17–27. https://doi.org/10.4018/IJSESD.2019070102
Kusumawati, A., & Rahayu, K. S. (2020). The effect of experience quality on customer perceived value and customer satisfaction and its impact on customer loyalty. The TQM Journal, 32(6), 1525–1540. https://doi.org/10.1108/TQM-05-2019-0150
Kusumawati, S. A., Yahya, S., Hariyadi, N., Mulatsih, S., & Istina, I. N. (2019). Analisis Pendapatan Usahatani Tumpangsari pada Peremajaan Kebun Kelapa Sawit Rakyat [Income Analysis Intercropping Farming System On Smallholder Oil Palm Replanting Area]. Buletin Palma, 20(1), 45. https://doi.org/10.21082/bp.v20n1.2019.45-56
Lee, H., & Seo, K. (2022). Mediating Effect of Compassion Competence on the Relationship between Caring Behaviors and Quality of Nursing Services in South Korea. Healthcare, 10(5). https://doi.org/10.3390/healthcare10050964
Lee, W., Kim, J. H., Lee, S., Kim, K., Kang, T. S., & Han, Y. S. (2022). Estimation of best corrected visual acuity based on deep neural network. Scientific Reports, 12(1), 1–10. https://doi.org/10.1038/s41598-022-22586-
Muafi, Fachrunnisa, O., Siswanti, Y., Qadri, Z. M. El, & Harjito, D. A. (2019). Empowering Leadership and Individual Readiness to Change: the Role of People Dimension and Work Method. Journal of the Knowledge Economy, 1–21. https://doi.org/10.1007/s13132-019-00618-z
Natasya Putri,Andini,Suharyono, dan sunarti. (2014). Pengaruh Viral Marketing Terhadap Minat Beli Konsumen Richeese Factory Bandar Lampung (Alika Fadiya Haya) Pengaruh Viral Marketing Terhadap Minat Beli Konsumen Richeese Factory Bandar Lampung. Jurnal Manajemen Dan Bisnis (JMB), 3(1), 2745–2892.
Pallathadka, H. (2020). Influence Of Organizational Culture On Employee Behavior. European Journal of Molecular & Clinical Medicine, 7(10), 4331–4341. https://www.researchgate.net/publication/352836675_Influence_Of_Organizational_Culture_On_Employee_Behavior
Pérez, A. (2017). No 主観的健康感を中心とした在宅高齢者における 健康関連指標に関する共分散構造分析Title. BMC Public Health, 5(1), 1–8. https://ejournal.poltektegal.ac.id/index.php/siklus/article/view/298%0Ahttp://repositorio.unan.edu.ni/2986/1/5624.pdf%0Ahttp://dx.doi.org/10.1016/j.jana.2015.10.005%0Ahttp://www.biomedcentral.com/1471-2458/12/58%0Ahttp://ovidsp.ovid.com/ovidweb.cgi?T=JS&P
PJOK, N. 40/pojk. 03/201. (2019). POJK No.40/POJK.03/2019 Tentang Penilaian Kualitas Aset Bank Umum. POJK No 40/POJK.03/2019, 53(9), 1689–1699. https://www.ojk.go.id/id/regulasi/Documents/Pages/Penilaian-Kualitas-Aset-Bank-Umum/pojk 40-2019.pdf
Putra, A. D., & Suprihhadi, H. (2019). Pengaruh Harga, Kualitas Layanan, Dan Citra Merek Terhadap Kepuasan Pelanggan Taksi Prima Juanda Surabaya. Jurnal Ilmu Dan Riset Manajemen, 8, 1–18.
Shie, A. J., Huang, Y. F., Li, G. Y., Lyu, W. Y., Yang, M., Dai, Y. Y., Su, Z. H., & Wu, Y. J. (2022). Exploring the Relationship Between Hospital Service Quality, Patient Trust, and Loyalty From a Service Encounter Perspective in Elderly With Chronic Diseases. Frontiers in Public Health, 10(May). https://doi.org/10.3389/fpubh.2022.876266
Sugiyono. (2018). METODE PENELITIAN KUANTITATIF KUALITATIF DAN R & D. Alfabeta, CV.
Sugiyono. (2022). Metode Penelitian (Kedua, cet). ALfabeta Bandung.
Wardanie, I. H. (2020). Preventive Efforts for Corruption Criminal Measures Through The Role of High Education. Surakarta Law And Society Journal, 3(1), 33–42. https://doi.org/10.32019/SLSJ.V3I1.476
Wulandari, S., & Marlena, N. (2020). Pengaruh Kualitas Layanan Terhadap Minat Beli Ulang Dengan Kepuasan Konsumen Sebagai Variabel Intervening Pada Pengguna Transportasi Migo Di Surabaya. Jurnal Pendidikan Tata Niaga (JPTN), 8(2), 791–797.