Ownership Structure on Tax Avoidance with Independent Commissioner as Moderation
This study was conducted to examine the effect of ownership structure on tax avoidance, with independent commissioners as a moderating variable. The research objects are mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The analytical technique used is Multiple Linear...
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| Format: | Article |
| Language: | English |
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Universitas KH Abdul Chalim, Prodi Ekonomi Syariah
2025-01-01
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| Series: | Indonesian Interdisciplinary Journal of Sharia Economics |
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| Online Access: | https://e-journal.uac.ac.id/index.php/iijse/article/view/6015 |
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| author | Sudirman Sudirman Almatius Setya Marsudi |
| author_facet | Sudirman Sudirman Almatius Setya Marsudi |
| author_sort | Sudirman Sudirman |
| collection | DOAJ |
| description |
This study was conducted to examine the effect of ownership structure on tax avoidance, with independent commissioners as a moderating variable. The research objects are mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The analytical technique used is Multiple Linear Regression. The test results show that institutional ownership has a positive effect on tax avoidance, while family ownership and managerial ownership do not affect tax avoidance. Additionally, the proportion of independent commissioners cannot moderate institutional, family, or managerial ownership concerning tax avoidance.
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| format | Article |
| id | doaj-art-a82ef29e6d73449dbc23620f437284e7 |
| institution | Kabale University |
| issn | 2621-606X |
| language | English |
| publishDate | 2025-01-01 |
| publisher | Universitas KH Abdul Chalim, Prodi Ekonomi Syariah |
| record_format | Article |
| series | Indonesian Interdisciplinary Journal of Sharia Economics |
| spelling | doaj-art-a82ef29e6d73449dbc23620f437284e72025-01-28T16:04:10ZengUniversitas KH Abdul Chalim, Prodi Ekonomi SyariahIndonesian Interdisciplinary Journal of Sharia Economics2621-606X2025-01-018110.31538/iijse.v8i1.6015Ownership Structure on Tax Avoidance with Independent Commissioner as ModerationSudirman Sudirman0Almatius Setya Marsudi1Universitas Katolik Indonesia Atma Jaya, Jakarta, IndonesiaUniversitas Katolik Indonesia Atma Jaya, Jakarta, Indonesia This study was conducted to examine the effect of ownership structure on tax avoidance, with independent commissioners as a moderating variable. The research objects are mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The analytical technique used is Multiple Linear Regression. The test results show that institutional ownership has a positive effect on tax avoidance, while family ownership and managerial ownership do not affect tax avoidance. Additionally, the proportion of independent commissioners cannot moderate institutional, family, or managerial ownership concerning tax avoidance. https://e-journal.uac.ac.id/index.php/iijse/article/view/6015Tax AvoidanceInstitutional OwnershipFamily OwnershipManagerial OwnershipIndependent Commissioner |
| spellingShingle | Sudirman Sudirman Almatius Setya Marsudi Ownership Structure on Tax Avoidance with Independent Commissioner as Moderation Indonesian Interdisciplinary Journal of Sharia Economics Tax Avoidance Institutional Ownership Family Ownership Managerial Ownership Independent Commissioner |
| title | Ownership Structure on Tax Avoidance with Independent Commissioner as Moderation |
| title_full | Ownership Structure on Tax Avoidance with Independent Commissioner as Moderation |
| title_fullStr | Ownership Structure on Tax Avoidance with Independent Commissioner as Moderation |
| title_full_unstemmed | Ownership Structure on Tax Avoidance with Independent Commissioner as Moderation |
| title_short | Ownership Structure on Tax Avoidance with Independent Commissioner as Moderation |
| title_sort | ownership structure on tax avoidance with independent commissioner as moderation |
| topic | Tax Avoidance Institutional Ownership Family Ownership Managerial Ownership Independent Commissioner |
| url | https://e-journal.uac.ac.id/index.php/iijse/article/view/6015 |
| work_keys_str_mv | AT sudirmansudirman ownershipstructureontaxavoidancewithindependentcommissionerasmoderation AT almatiussetyamarsudi ownershipstructureontaxavoidancewithindependentcommissionerasmoderation |