Determinants Of Family Ownership, Leverage, And Disclosure Of Corporate Social Responsibility (Csr) On Tax Avoidance With Institutional Ownership As A Moderation Variable

Authors

  • Debby Mutiara Sagina Sagina University of Muhammadiyah Malang
  • Driana Leniwati Leniwati University of Muhammadiyah Malang
  • Agustin Dwi Haryanti University of Muhammadiyah Malang

DOI:

https://doi.org/10.31328/cebi.v3i1.426

Keywords:

Family Ownership, Leverage, Corporate Social Responsibility, Institutional Ownership, Tax Avoidance

Abstract

The purpose of this study was to analyze the effect of family ownership, leverage, and disclosure of corporate social responsibility on tax avoidance with institutional ownership as a moderating variable. The population in this study are industrial, chemical, and mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2021. Determination of the number of samples using purposive sampling method. The method used is a quantitative descriptive approach. Data analysis was performed using Smart PLS 3.2.9. The results of hypothesis testing indicate that family ownership and leverage have an effect on tax avoidance, while corporate social responsibility has no effect on tax avoidance. Institutional ownership can strengthen the influence of family ownership, leverage, and corporate social responsibility on tax avoidance.

Author Biographies

Debby Mutiara Sagina Sagina, University of Muhammadiyah Malang

Faculty of Economics dan Business

Driana Leniwati Leniwati, University of Muhammadiyah Malang

faculty of Economics and Business

Agustin Dwi Haryanti, University of Muhammadiyah Malang

faculty of Economics and Business

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Published

2023-03-31

How to Cite

Sagina, D. M. S., Leniwati, D. L., & Haryanti, A. D. . (2023). Determinants Of Family Ownership, Leverage, And Disclosure Of Corporate Social Responsibility (Csr) On Tax Avoidance With Institutional Ownership As A Moderation Variable. Conference on Economic and Business Innovation (CEBI), 3(1), 988–1004. https://doi.org/10.31328/cebi.v3i1.426

Issue

Vol. 3 No. 1 (2023)

Section

Articles Text

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Copyright (c) 2023 Debby Mutiara Sagina Sagina, Driana Leniwati Leniwati, Agustin Dwi Haryanti

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