Effect of Solvency, Sales Growth, and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variables in Indonesian Property and Real Estate Companies

Rusna Oktaviyani · Agus Munandar

52 citations0/0 files storedBinus Business Review

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Corporate Taxation and Avoidance Corporate Finance and Governance Taxation and Legal Issues

Abstract

This research aimed to examine the effect of solvency, sales growth, and institutional ownership towards tax avoidance with profitability as a moderating variable. The sample was real estate and property companies listed on the Indonesia Stock Exchange in 2011-2015. The sample was selected using purposive sampling method to get sample about 31 companies. The data used moderated regression analysis. The results indicate that the solvency has significant and positive effect on tax avoidance. Meanwhile, sales growth and institutional ownership do not affect tax avoidance. Then, profitability can moderate the relationship between institutional ownership and tax avoidance.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 52 citations exist upstream.

References

2014METODE PENELITIAN Kuantitatif, Kualitatif dan R&D 2018Metode Penelitian Kuantitatif 2010The Effects of Executives on Corporate Tax Avoidance 2011Metode Penelitian Kuantitatif, Kualitatif, Dan R&D 2010Corporate Tax Planning: A Study On Corporate Effective Tax Rates of Malaysian Listed Companies 2014PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, DAN KARAKTERISTIK EKSEKUTIF PADA TAX AVOIDANCE PERUSAHAAN MANUFAKTUR 2017PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2010-2012 2016PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI BEI

Cited by

2020Capital Structure, Profitability, Firm Size and Corporate Tax Avoidance: Evidence from Indonesia Palm Oil Companies 2020THE EFFECT OF CAPITAL INTENSITY, EXECUTIVE CHARACTERISTICS, AND SALES GROWTH ON TAX AVOIDANCE 2023Financial attributes and corporate tax planning of listed manufacturing firms in Nigeria: moderating role of real earnings management 2020Tax Avoidance: Impact of Financial and Non-Financial Factors

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.