relation: https://eprints.untirta.ac.id/48129/
title: PENGARUH KEPEMILIKAN INSTITUSIONAL DAN PROFITABILITAS TERHADAP TAX AVOIDANCE DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (studi empiris pada perusahaan consumer cyclicals tahun 2019-2023 di Bursa Efek Indonesia)
creator: DEWI ANGGRAENI, VEBIANTI
subject: HF5601 Accounting
description: This study aims to test the influence of institutional ownership, profitability on tax  avoidance with company size as a moderating variable. This study uses a type of  quantitative research, data collected from the annual financial statements of  consumer cyclicals companies in 2019-2023 on the Indonesia Stock Exchange  (IDX). By using data analysis techniques using IBM SPSS software version 25.  The results of this study are 1) institutional ownership affects tax avoidance. 2)  Profitability affects tax avoidance. 3) Company size can moderate the influence of  institutional ownership on tax avoidance. 4) Company size can moderate the  influence of profitability on tax avoidance.
date: 2025
type: Thesis
type: NonPeerReviewed
format: text
language: en
identifier: https://eprints.untirta.ac.id/48129/1/VEBIANTI%20DEWI%20ANGGRAENI_5552180128_fulltext.pdf
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language: en
identifier: https://eprints.untirta.ac.id/48129/3/VEBIANTI%20DEWI%20ANGGRAENI_5552180128_02.pdf
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language: en
identifier: https://eprints.untirta.ac.id/48129/4/VEBIANTI%20DEWI%20ANGGRAENI_5552180128_03.pdf
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language: en
identifier: https://eprints.untirta.ac.id/48129/5/VEBIANTI%20DEWI%20ANGGRAENI_5552180128_04.pdf
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language: en
identifier: https://eprints.untirta.ac.id/48129/6/VEBIANTI%20DEWI%20ANGGRAENI_5552180128_05.pdf
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language: en
identifier: https://eprints.untirta.ac.id/48129/7/VEBIANTI%20DEWI%20ANGGRAENI_5552180128_ref.pdf
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identifier: https://eprints.untirta.ac.id/48129/9/VEBIANTI%20DEWI%20ANGGRAENI_5552180128_01.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/48129/10/VEBIANTI%20DEWI%20ANGGRAENI_5552180128_Lamp.pdf
identifier:   DEWI ANGGRAENI, VEBIANTI  (2025) PENGARUH KEPEMILIKAN INSTITUSIONAL DAN PROFITABILITAS TERHADAP TAX AVOIDANCE DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (studi empiris pada perusahaan consumer cyclicals tahun 2019-2023 di Bursa Efek Indonesia).  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.