Pengaruh Profitabilitas terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variabel Moderasi

Wijaya, Andri (2024) Pengaruh Profitabilitas terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variabel Moderasi. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine the effect of profitability on tax avoidance with institutional ownership as a moderating variable. The data used is secondary data. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2020 - 2022. The data collection technique in this study used purposive sampling with a sample obtained of 60 samples. The data analysis technique used is moderation regression analysis and classical assumption test. The results of this study indicate that institutional ownership is unable to moderate the relationship between profitability and tax avoidance.

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