Tax Avoidance Mediated by Constitutional Ownership as Moderating Variables
Abstract
This study analyzes Tax Avoidance Mediated by Institutional
Ownership as a Moderating Variable. The analytical method
used is Partial Least Square (PLS), with a sample of seventyseven
food and beverage manufacturing companies listed on the
IDX for 2014 - 2020. The findings of this study show that
thin capitalization, profitability, and return on assets (ROA) on
tax avoidance are influenced by institutional ownership. This
condition is one of the challenging issues to overcome in terms
of tax avoidance for manufacturing companies in the food and
beverage sector of the food and beverage sector listed on the
Indonesia Stock Exchange. The results of this study can be used
as a reference in making decisions for company owners and
managers. Before investing their shares, investors will evaluate
whether tax avoidance by the company will provide benefits to
overcome the tax burden or vice versa.
JEL Classification: H26, E43, D24, G32
Keywords
References
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DOI: 10.15408/etk.v21i2.25799
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