Profitability, Leverage, Company Size and Institutional Ownership with The Gender Diversification Moderation of The Board of Directors on Tax Avoidance

Oktrivina, Amelia; Masri, Indah; Susilawati, Susilawati; Erlangga, Aldy Putra

doi:10.17509/tjr.v3i2.30075

Cited by 2 publications

(1 citation statement)

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…The research findings here are in line with Safitri & Wahyudi (2022), Siregar et al (2020), andErnawati &, who stated that profitability has a positive effect on tax avoidance efforts.…”

Section: Resultssupporting

confidence: 90%

The Impact of the Influence of Profitability, Company Size, and Leverages on Tax Avoidance

Paraswati,

Purwaningsih

2024

RISET

View full text Add to dashboard Cite

The research aims to empirically test the influence of profitability, company size, and leverage on tax avoidance. The independent variables are profitability with the Net Profit Margin, firm size with the natural logarithm of total assets, leverage with debt to equity ratio and the dependent variable uses tax avoidance with the Effective Tax Rate minus the Cash Effective Tax Rate. The samples tested in the research were the substance of the property and real estate subsector listed on the IDX for the 2019 to 2021 period. There are financial reports for 17 entities, with 51 data assessed as meeting the criteria. The research method uses descriptive statistical tests, which then perform classical tests of hypotheses, including normality, heteroskedasticity, multicollinearity, and autocorrelation. In addition, the hypothesis regarding the influence of the independent variable on the dependent variable is tested. This test uses F-test statistics (simultaneous), T-test (partial), and coefficient of determination, which are then continued in the study using multiple regression analysis. Based on the subtest results, it was found that profitability and debt have significantly favorable effects on tax avoidance and that firm size has no effect on tax avoidance.

show abstract

“…The research findings here are in line with Safitri & Wahyudi (2022), Siregar et al (2020), andErnawati &, who stated that profitability has a positive effect on tax avoidance efforts.…”

Section: Resultssupporting

confidence: 90%

The Impact of the Influence of Profitability, Company Size, and Leverages on Tax Avoidance

Paraswati,

Purwaningsih

2024

RISET

View full text Add to dashboard Cite

show abstract

The Role of Profitability in Moderating Political Connections, Corporate Risk, Leverage, And Firm Size to Tax Avoidance

Latifatul¹,

Kristiana

Hanum

2023

JAS

View full text Add to dashboard Cite

This study examines the effect of political connection, corporate risk, leverage, and firm size on tax avoidance with profitability as a moderating variable. The data used are annual financial reports of food and beverage registered in the Indonesia Stock Exchange (IDX) for the 2018-2021. The sample used was 99 companies, obtained using a purposive sampling technique. The data analysis used is Multiple Linear Regression and Moderated Regression Analisis (MRA). In this study, there is a novelty, namely the addition of profitability as a moderating variable, because, in previous studies, the use of moderation with the same independent and dependent variables was not found in this study. The result of this study shows that political connection, corporate risk, and firm size do not affect tax avoidance. Meanwhile, leverage has a significant positive effect on tax avoidance. In addition, profitability can moderate the effect of firm size on tax avoidance. However, profitability cannot moderate the effect of political connection, corporate risk, and leverage on tax avoidance. Based on these results, the implication of this study is that leverage in companies must be considered because the greater the level of corporate leverage, the lower the tax burden borne by the company so that debt becomes a management priority to avoid a larger tax burden. Therefore, the greater the leverage ratio, the greater the level of corporate tax avoidance. Likewise, profitability can moderate the effect of company size on tax avoidance must also be considered because the larger the size will enable the company to earn high profits. The firm value will also increase, so the company can control tax avoidance.

show abstract

Profitability, Leverage, Company Size and Institutional Ownership with The Gender Diversification Moderation of The Board of Directors on Tax Avoidance

Cited by 2 publications

References 0 publications

The Impact of the Influence of Profitability, Company Size, and Leverages on Tax Avoidance

The Impact of the Influence of Profitability, Company Size, and Leverages on Tax Avoidance

The Role of Profitability in Moderating Political Connections, Corporate Risk, Leverage, And Firm Size to Tax Avoidance

Contact Info

Product

Resources

About