THE EFFECT OF LEVERAGE ON TAX AVOIDANCE WITH INDEPENDENT COMMISSIONERS AND INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLES

Authors

  • Rachmawati Meita Oktaviani
  • Zulaikha Zulaikha

Keywords:

independent commissioner, institutional ownership, leverage, tax avoidance

Abstract

This study aims to examine the effect of leverage on tax avoidance with independent commissioners and institutional ownership as moderating variables. The population in this study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2016-2020. This study uses secondary data. The sample of this study consisted of 15 companies the sampling technique used purposive sampling. The data were analyzed using the panel data moderation regression analysis method. The results show that leverage has no and significant effect on tax avoidance, independent commissioners can weaken the effect of leverage on tax avoidance, and institutional ownership does not moderate the effect of leverage on tax avoidance.

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Published

2021-10-30

How to Cite

Oktaviani, R. M. ., & Zulaikha, Z. . (2021). THE EFFECT OF LEVERAGE ON TAX AVOIDANCE WITH INDEPENDENT COMMISSIONERS AND INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLES. The Journal of Contemporary Issues in Business and Government, 27(5), 2564–2571. Retrieved from https://cibgp.com/au/index.php/1323-6903/article/view/2122

Issue

Vol. 27 No. 5 (2021): The journal of contemporary issues in business and government

Section

Articles

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