The Effect of Independent Commissioner, Institutional Ownership and Profitability on Tax Avoidance with Company Size as a Moderating Variable (Empirical Study of Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Exchange for the Period of 2016-2021)

Аhmad Аpandi; Dr Waluyo

doi:10.36948/ijfmr.2023.v05i04.4240

The Effect of Independent Commissioner, Institutional Ownership and Profitability on Tax Avoidance with Company Size as a Moderating Variable (Empirical Study of Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Exchange for the Period of 2016-2021)

Author(s)	Аhmad Аpandi, Dr Waluyo
Country	Indonesia
Abstract	The purpose of this research is to examine the efficacyof independent commissioners, institutional ownership, and profitability on tax avoidance with the firm size as a moderator variable. The secondary data collected from consumer cyclicals sector companiesfrom the Indonesia Stock Exchange list between2016 and 2021. The data was taken from the annual report of the Indonesia Stock Exchange website. Purposive sampling was utilized in this study to select 174 observations from 29 different organizations as samples. This research uses multiple moderated regression analysis with Eviews 12 for tool analysis. The results has identified that the independent commissioners on tax evasion has a favorable and significant impact.Institusional ownership adversely affects significantly on tax avoidance. Profitability has no influence on tax avoidance. Meanwhile, firm size can moderate the effect of independent commisioners and institusional ownership on tax avoidance, while firm size is not able to moderate theinfluence of profitability on tax avoidance.
Keywords	Independent Commissioner, Institutional Ownership, Profitability, Size, Tax Avoidance
Published In	Volume 5, Issue 4, July-August 2023
Published On	2023-07-08
Cite This	The Effect of Independent Commissioner, Institutional Ownership and Profitability on Tax Avoidance with Company Size as a Moderating Variable (Empirical Study of Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Exchange for the Period of 2016-2021) - Аhmad Аpandi, Dr Waluyo - IJFMR Volume 5, Issue 4, July-August 2023. DOI 10.36948/ijfmr.2023.v05i04.4240
DOI	https://doi.org/10.36948/ijfmr.2023.v05i04.4240
Short DOI	https://doi.org/gsfxnt

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The Effect of Independent Commissioner, Institutional Ownership and Profitability on Tax Avoidance with Company Size as a Moderating Variable (Empirical Study of Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Exchange for the Period of 2016-2021)

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