Authors :
Melinda Ayu Oktaviani; Lin Oktris; Agustin Fadjarenie
Volume/Issue :
Volume 9 - 2024, Issue 2 - February
Google Scholar :
https://tinyurl.com/556tf75z
Scribd :
https://tinyurl.com/3u7f7pjz
DOI :
https://doi.org/10.5281/zenodo.10784435
Abstract :
This study aims to examine the effect of Thin
Capitalization and Profitability on Tax Avoidance
moderated by Institutional Ownership. The sample used
in this study is a mining company listed on the Indonesia
Stock Exchange (IDX) for the period 2018 to 2022 (5
years) with 12 companies. The determination of the
sample of this study was using the Purposive Sampling
method and analysis using panel data with multiple
regression methods. The results of this study show that
Thin capitalization has a positive effect on Tax Avoidance
and Profitability does not have a negative effect on Tax
Avoidance. Institutional Ownership weakens the positive
influence of Thin Capitalization on Tax Avoidance and
Institutional Ownership reinforces the negative influence
on Tax Avoidance.
Keywords :
Thin Capitalization; Profitability, Tax Avoidance, Institutional Ownership.
This study aims to examine the effect of Thin
Capitalization and Profitability on Tax Avoidance
moderated by Institutional Ownership. The sample used
in this study is a mining company listed on the Indonesia
Stock Exchange (IDX) for the period 2018 to 2022 (5
years) with 12 companies. The determination of the
sample of this study was using the Purposive Sampling
method and analysis using panel data with multiple
regression methods. The results of this study show that
Thin capitalization has a positive effect on Tax Avoidance
and Profitability does not have a negative effect on Tax
Avoidance. Institutional Ownership weakens the positive
influence of Thin Capitalization on Tax Avoidance and
Institutional Ownership reinforces the negative influence
on Tax Avoidance.
Keywords :
Thin Capitalization; Profitability, Tax Avoidance, Institutional Ownership.
