Machdar, Nera Marinda (2023) The Effect of Capital Structure, Capital Intensity And Sales Growth On Tax Avoidance With Institutional Ownership As Moderation (Case Study of Food and Beverage Companies for the 2016-2021 Period). Review of Business Strategy, 1 (1). pp. 49-63.
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Prayitno Y-Machdar-Husadha-18 Nopember 2023.pdf Download (535kB) |
Abstract
The purposes of this study are: (1) To test and analyze the effect of capital structure on tax avoidance. (2) to test and analyze the effect of capital intensity on tax avoidance. (3) to test and analyze the effect of sales growth on tax avoidance. (4) to test and analyze institusional ownership to moderate capital structure on tax avoidance. (5) to test and analyze institusional ownership to moderate capital intensity on tax avoidance. (6) To test and analyze institusional ownership moderating sales growth on tax. The results show: (1) the results of statistical tests show that capital structure has a negative and significant effect on tax evasion. (2) the results of statistical tests show that capital intensity has a significant positive effect on tax evasion. (3) the results of statistical tests show that sales growht has a significant positive effect on tax evasion. (4) institusional ownership weakens the effect of capital structure on tax avoidance. (5) institusional ownership strengthens capital intensity towards tax avoidance. (6) institusional ownership strengthens sales growth against tax avoidance.
| Item Type: | Article |
|---|---|
| Subjects: | Ilmu Sosial > Ekonomi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Doktoral Ilmu Manajemen |
| Depositing User: | Prof Nera Marinda Machdar |
| Date Deposited: | 01 Apr 2024 01:39 |
| Last Modified: | 01 Apr 2024 01:39 |
| URI: | http://repository.ubharajaya.ac.id/id/eprint/28511 |
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