Publication Date: 2024/03/06
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.
DOI: https://doi.org/10.5281/zenodo.10784435
PDF: https://ijirst.demo4.arinfotech.co/assets/upload/files/IJISRT24FEB1465.pdf
REFERENCES