Abstract
This study aims to determine whether executive compensation, capital intensity, institutional ownership, and family ownership affect tax avoidance. This study also aims to determine whether audit quality as a moderating variable can moderate the relationship between executive compensation, capital intensity, institutional ownership, and family ownership on tax avoidance. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Sample selection was made by using the purposive sampling method. The number of samples in this study was 12 companies, so 60 research observations could be obtained. Data processing was carried out using the R Studio program. The results showed that: (1) Capital intensity has a partially positive and significant effect on tax avoidance, (2) Partial family ownership has a negative and significant effect on tax avoidance, and (3) Executive compensation and institutional ownership partially have no significant effect on tax avoidance, (4) audit quality is partially able to moderate the relationship between capital intensity and tax avoidance, but partially audit quality is unable to moderate the relationship between executive compensation, institutional ownership and family ownership on tax avoidance. Keywords: Executive Compensation, Capital Intensity, Institutional Ownership, Family Ownership, Tax Avoidance, Audit Quality.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
