Tax avoidance determinants: the role of dividend policy as moderating variable
Purpose: Tax avoidance, which is a legally permissible strategy that complies with tax regulations, can affect the state's revenue targets; thus, this study investigates the effects of Profitability, Firm Size, Institutional Ownership, and Leverage on Tax Avoidance, moderated by Dividend Polic...
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| Format: | Article |
| Language: | English |
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Universitas Muhammadiyah Malang
2024-11-01
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| Series: | Jurnal Akademi Akuntansi |
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| Online Access: | https://ejournal.umm.ac.id/index.php/jaa/article/view/37305 |
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| author | Tri Ananda Rizky Fatmawati Zahroh |
| author_facet | Tri Ananda Rizky Fatmawati Zahroh |
| author_sort | Tri Ananda Rizky |
| collection | DOAJ |
| description |
Purpose: Tax avoidance, which is a legally permissible strategy that complies with tax regulations, can affect the state's revenue targets; thus, this study investigates the effects of Profitability, Firm Size, Institutional Ownership, and Leverage on Tax Avoidance, moderated by Dividend Policy.
Methodology/approach: This research uses quantitative data. The sample consists of 10 State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, using purposive sampling techniques, which resulted in 50 data points. The analytical method applied is regression moderation analysis, run using the E-Views version 12 program.
Findings: The findings show that Profitability and Institutional Ownership positively affect Tax Avoidance, while Firm Size has a negative impact. Leverage shows no significant effect, with the Dividend Policy moderating the leverage-tax avoidance relationship.
Practical and Theoretical contribution/Originality: This study's findings verify the existence of tax avoidance practices carried out in state-owned companies related to dividend policy decisions made by management and contribute to shareholders' consideration of making decisions at the GMS.
Research Limitation: This research only focuses on the application of tax avoidance in SOEs and does not compare it with private companies.
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| format | Article |
| id | doaj-art-c7ea954f534d4feba4ffd33c9376a310 |
| institution | DOAJ |
| issn | 2715-1964 2654-8321 |
| language | English |
| publishDate | 2024-11-01 |
| publisher | Universitas Muhammadiyah Malang |
| record_format | Article |
| series | Jurnal Akademi Akuntansi |
| spelling | doaj-art-c7ea954f534d4feba4ffd33c9376a3102025-08-20T02:51:42ZengUniversitas Muhammadiyah MalangJurnal Akademi Akuntansi2715-19642654-83212024-11-017410.22219/jaa.v7i4.37305Tax avoidance determinants: the role of dividend policy as moderating variableTri Ananda Rizky0Fatmawati Zahroh1Faculty of Economics, Maulana Malik Ibrahim State Islamic University of Malang, Malang, IndonesiaFaculty of Economics, Maulana Malik Ibrahim State Islamic University of Malang, Malang, Indonesia Purpose: Tax avoidance, which is a legally permissible strategy that complies with tax regulations, can affect the state's revenue targets; thus, this study investigates the effects of Profitability, Firm Size, Institutional Ownership, and Leverage on Tax Avoidance, moderated by Dividend Policy. Methodology/approach: This research uses quantitative data. The sample consists of 10 State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, using purposive sampling techniques, which resulted in 50 data points. The analytical method applied is regression moderation analysis, run using the E-Views version 12 program. Findings: The findings show that Profitability and Institutional Ownership positively affect Tax Avoidance, while Firm Size has a negative impact. Leverage shows no significant effect, with the Dividend Policy moderating the leverage-tax avoidance relationship. Practical and Theoretical contribution/Originality: This study's findings verify the existence of tax avoidance practices carried out in state-owned companies related to dividend policy decisions made by management and contribute to shareholders' consideration of making decisions at the GMS. Research Limitation: This research only focuses on the application of tax avoidance in SOEs and does not compare it with private companies. https://ejournal.umm.ac.id/index.php/jaa/article/view/37305Dividend PolicyFirm SizeInstitutional OwnershipLeverageProfitabilityTax Avoidance |
| spellingShingle | Tri Ananda Rizky Fatmawati Zahroh Tax avoidance determinants: the role of dividend policy as moderating variable Jurnal Akademi Akuntansi Dividend Policy Firm Size Institutional Ownership Leverage Profitability Tax Avoidance |
| title | Tax avoidance determinants: the role of dividend policy as moderating variable |
| title_full | Tax avoidance determinants: the role of dividend policy as moderating variable |
| title_fullStr | Tax avoidance determinants: the role of dividend policy as moderating variable |
| title_full_unstemmed | Tax avoidance determinants: the role of dividend policy as moderating variable |
| title_short | Tax avoidance determinants: the role of dividend policy as moderating variable |
| title_sort | tax avoidance determinants the role of dividend policy as moderating variable |
| topic | Dividend Policy Firm Size Institutional Ownership Leverage Profitability Tax Avoidance |
| url | https://ejournal.umm.ac.id/index.php/jaa/article/view/37305 |
| work_keys_str_mv | AT trianandarizky taxavoidancedeterminantstheroleofdividendpolicyasmoderatingvariable AT fatmawatizahroh taxavoidancedeterminantstheroleofdividendpolicyasmoderatingvariable |