International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

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The Effect of Profitability, Public Ownership and Fiscal Loss Compensation on Tax Avoidance Moderated by Audit Quality

Author(s) Fidiatur Fitrifiani, Lin Oktris
Country Indonesia
Abstract Tax Avoidance is conducted by the taxpayer to minimize the company’s tax burden. The objective of this research was to examine the determinants of profitability, public ownership and fiscal loss compensation to practice tax avoidance in companies listed on the Indonesia Stock Exchange for the period 2015-2019. Book Tax Different was used as a benchmark of tax avoidance. The data in this research were obtained from the company financial statements and annual reports on the Indonesia Stock Exchange (IDX) website or related company websites. The sample used in this study were 97 companies consisting of the banking, property, finance and mining sector listed on the IDX for the period 2015-2019, with a total of 485 samples. The sampling technique was purposive sampling method. The analytical tool used to analyze the hypothesis was Eviews 11.0. The results showed that the profitability, public ownership and fiscal loss compensation had no effect on tax avoidance, but audit quality could moderate profitability and public ownership of tax avoidance.
Keywords Profitability, Public Ownership, Fiscal Loss Compensation, Tax Avoidance, Audit Quality.
Field Sociology > Economics
Published In Volume 5, Issue 1, January-February 2023
Published On 2023-02-20
Cite This The Effect of Profitability, Public Ownership and Fiscal Loss Compensation on Tax Avoidance Moderated by Audit Quality - Fidiatur Fitrifiani, Lin Oktris - IJFMR Volume 5, Issue 1, January-February 2023. DOI 10.36948/ijfmr.2023.v05i01.1647
DOI https://doi.org/10.36948/ijfmr.2023.v05i01.1647
Short DOI https://doi.org/grtwpb
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