THE EFFECT OF LEVERAGE, INSTITUTIONAL OWNERSHIP, AND PROFITABILITY ON TAX AVOIDANCE WITH COMPANY SIZE AS A MODERATING VARIABLE IN HEALTHCARE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2021 – 2023 PERIOD
Published:
2025-02-23Downloads
Abstract
This study intends to understand the impact of Leverage, Institutional Ownership and Profitability on Tax Avoidance through Company Size as a moderation variable. The population of this study is Healthcare Companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The population is 33 companies using the purposive sampling method with 15 companies that meet the requirements, with a large amount of observation data of 45 data. This data study uses the method of combined data regression analysis through the E-views 12.0 program. The findings of the study prove that Leverage and Profitability have a negative impact on Tax avoidance. Institutional ownership has a positive impact on tax avoidance. Company Size can moderate the impact of Leverage, Institutional Ownership and Profitability on Tax avoidance.
Keywords:
Leverage Institutional Ownership Profitability Tax Avoidance Company SizeReferences
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Copyright (c) 2025 Dewi Rahmahwati, Sifa Widiyana, Shafira Cahyani Wulandari, Mohamad Zulman Hakim, Seleman Hardi Yahawi, Wati Yaramah
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