Pengaruh Karakteristik Eksekutif, Kepemilikan Institusional dan Intensitas Modal terhadap Penghindaran Pajak dengan Ukuran Perusahaan sebagai Variabel Pemoderasi

Abstract

The aim of this research are to see the influence of executive characteristics, institutional ownership, and capital intensity on tax avoidance with firm size as a moderation variable and this research is using quantitive study. This research use the manufacturing companies listed on Indonesia Stock Exchange (IDX) in the period 2014-2018. The samples of this research use 59 companies with purposive sampling method. The data analysis use multiple linear regression and moderated regression analysis (MRA) with IBM SPSS 25. This result showed that executive characteristics negatively affect on tax avoidance, institutional ownership doesn’t affect on tax avoidance, capital intensity positively affect on tax avoidance, firm size can’t be moderate the influence executive haracteristics and institutional ownership on tax avoidance, while firm size can weakness the influence capital intensity on tax avoidance.