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Pengaruh Kepemilikan Asing, Tingkat Nasionalitas, Tingkat Perlindungan Investor, Lingkungan Hukum, dan Tarif Pajak terhadap Tax Avoidance Perusahaan Multinasional dengan Ukuran Perusahaan sebagai Variabel Moderasi

Business and Accounting Education Journal · Vol. 4 No. 3 (2023) · hlm. 279–293

DOI
10.15294/baej.v4i3.74860
ISSN
2723-4487, 2723-4495
Terbit
2023-12-31
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This research or study was conducted from previous research about what variable have influence on the tax avoidance because there is some research gap on many studies about tax avoidance. The aim of this research is to find out what variables can influence tax avoidance and whether company size is able to moderate tax avoidance behavior or not and also to examine the impact of the Covid-19 pandemic on tax avoidance in Indonesia. This research sample is a food & beverages multinational company in Indonesia and listed on Indonesia Stock Exchange. Using time period 2018-2022. Using a Stata 17 and the analysis for the data using regression analysis (OLS) with robustness test provided by the statistic application or Stata 17. The result from this research indicates that foreign ownership, nationality level, investor protection level, and tax rates doesn’t have influence on tax avoidance. On top of that, this research also indicate that firm size doesn’t give moderation to all independent variables on tax avoidance. However, this research giving indication that law environment able to influence tax avoidance in a negative way. This research gives information for an evaluation for the government and also for the company about tax managerial and planning.

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  • State University of Semarang
  • Universitas Yudharta Pasuruan
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Rekan penulisOrganisasiArtikel bersama
Amir MahmudUniversitas Yudharta Pasuruan8
Indah AnisykurlillahAfiliasi tidak diketahui2
Puji Novita SariAfiliasi tidak diketahui2
Nurul HayatiAfiliasi tidak diketahui2
Sandy AriefAfiliasi tidak diketahui2
Arif SantosoAfiliasi tidak diketahui1
Sari LestariAfiliasi tidak diketahui1
Fidia FibrianaState University of Semarang1
Nana Kariada Tri MartutiState University of Semarang1
Danang Dwi SaputroAfiliasi tidak diketahui1
Sunyoto SunyotoAfiliasi tidak diketahui1
Dewi LarasatiAfiliasi tidak diketahui1
Putri Intan PrastiwiAfiliasi tidak diketahui1
Puji LestariAfiliasi tidak diketahui1
Primasa Minerva NagariAfiliasi tidak diketahui1
Taprihanto TaprihantoAfiliasi tidak diketahui1
Silki RisyadayanaAfiliasi tidak diketahui1
Khoirunnisa KhoirunnisaAfiliasi tidak diketahui1
Umi NurainiAfiliasi tidak diketahui1
Delya Saski AnandaAfiliasi tidak diketahui1
Ika Dian Anggraini FebriyantiAfiliasi tidak diketahui1
Tusyanah TusyanahAfiliasi tidak diketahui1
Ashomatul FadlilahAfiliasi tidak diketahui1
Fentya Dyah RahmawatiAfiliasi tidak diketahui1
Fitri Ayu LestariAfiliasi tidak diketahui1
Hetik WulandariAfiliasi tidak diketahui1
Puji NoviyantoAfiliasi tidak diketahui1
Ira Nurviana WidyawatiAfiliasi tidak diketahui1
Ahmad NurkhinAfiliasi tidak diketahui1
Satsya Yoga BaswaraAfiliasi tidak diketahui1
Ida Nur AeniAfiliasi tidak diketahui1
Eka RahmawatiAfiliasi tidak diketahui1
Hasan MukhibadAfiliasi tidak diketahui1
Nanik Sri UtaminingsihAfiliasi tidak diketahui1
Salsabila Aurielle FebrianeAfiliasi tidak diketahui1
Lina AdilahAfiliasi tidak diketahui1
Atha Difa SaputriAfiliasi tidak diketahui1
Syarla Devana NazwaAfiliasi tidak diketahui1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/baej/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 5 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">Pengaruh Kepemilikan Asing, Tingkat Nasionalitas, Tingkat Perlindungan Investor, Lingkungan Hukum, dan Tarif Pajak terhadap Tax Avoidance Perusahaan Multinasional dengan Ukuran Perusahaan sebagai Variabel Moderasi</dc:title>
	<dc:creator>Ramadhona, Rizky Tri Nova</dc:creator>
	<dc:creator>Susilowati, Nurdian</dc:creator>
	<dc:description xml:lang="en-US">This research or study was conducted from previous research about what variable have influence on the tax avoidance because there is some research gap on many studies about tax avoidance. The aim of this research is to find out what variables can influence tax avoidance and whether company size is able to moderate tax avoidance behavior or not and also to examine the impact of the Covid-19 pandemic on tax avoidance in Indonesia. This research sample is a food &amp;amp; beverages multinational company in Indonesia and listed on Indonesia Stock Exchange. Using time period 2018-2022. Using a Stata 17 and the analysis for the data using regression analysis (OLS) with robustness test provided by the statistic application or Stata 17. The result from this research indicates that foreign ownership, nationality level, investor protection level, and tax rates doesn’t have influence on tax avoidance. On top of that, this research also indicate that firm size doesn’t give moderation to all independent variables on tax avoidance. However, this research giving indication that law environment able to influence tax avoidance in a negative way. This research gives information for an evaluation for the government and also for the company about tax managerial and planning. </dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2023-12-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/baej/article/view/74860</dc:identifier>
	<dc:identifier>10.15294/baej.v4i3.74860</dc:identifier>
	<dc:source xml:lang="en-US">Business and Accounting Education Journal; Vol 4 No 3 (2023): Business and Accounting Education Journal; 279 -  293</dc:source>
	<dc:source>2723-4487</dc:source>
	<dc:source>2723-4495</dc:source>
	<dc:source>10.15294/baej.v4i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/baej/article/view/74860/26680</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 Business and Accounting Education Journal</dc:rights>
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