Tax avoidance determinants: the role of dividend policy as moderating variable

Purpose: Tax avoidance, which is a legally permissible strategy that complies with tax regulations, can affect the state's revenue targets; thus, this study investigates the effects of Profitability, Firm Size, Institutional Ownership, and Leverage on Tax Avoidance, moderated by Dividend Polic...

Full description

Bibliographic Details
Published in:	Jurnal Akademi Akuntansi
Main Authors:	Tri Ananda Rizky, Fatmawati Zahroh
Format:	Article
Language:	English
Published:	Universitas Muhammadiyah Malang 2024-11-01
Subjects:	Dividend Policy Firm Size Institutional Ownership Leverage Profitability Tax Avoidance
Online Access:	https://ejournal.umm.ac.id/index.php/jaa/article/view/37305

Similar Items

THE EFFECT OF TAX AVOIDANCE, PROFITABILITY AND LEVERAGE ON FIRM VALUE WITH DIVIDEND POLICY AS A MODERATING VARIABLE
by: Widani M.A., et al.
Published: (2023-08-01)

THE EFFECT OF TAX AVOIDANCE AND DIVIDEND POLICY ON FIRM VALUE WITH MANAGERIAL OWNERSHIP AS A MODERATING VARIABLE
by: Mega METALIA, et al.
Published: (2024-07-01)

The Effect of Profitability and Leverage on Tax Avoidance Moderated by Firm Size: Evidence from Property and Real Estate Companies in Indonesia
by: Sasiska Rani, et al.
Published: (2023-12-01)

Relationship between Tax Avoidance, Leverage and Dividend Policy on Company Value
by: Ida Ayu Nirma Prameswari, et al.
Published: (2024-12-01)

THE EFFECT OF FINANCIAL PERFORMANCE, COMPANY GROWTH, AND INSTITUTIONAL OWNERSHIP ON FIRM VALUE WITH DIVIDEND POLICY AS A MODERATING VARIABLE
by: Juliana I P.A.A.R., et al.
Published: (2023-11-01)

The Influence of Transfer Pricing, Leverage, Profitability, and Earnings Management on Tax Avoidance Moderated by Institutional Ownership (An Empirical Study of Manufacturing Companies)
by: Danang Widhi Nugroho, et al.
Published: (2024-01-01)

Determination of Firm Value with Dividend Policy as Moderation Variable: Evidence Islamic Banking in the World
by: Indah Nur Hikmatus Shoumi, et al.
Published: (2024-06-01)

The Role Of Women Chief Executive Officers On Tax Avoidance Decisions In Islamic Stock Index
by: Wahid Wachyu Adi Winarto, et al.
Published: (2023-12-01)

The moderating role of firm size in the relationship between financial performance and tax avoidance
by: Felicia Auryn, et al.
Published: (2025-06-01)

Measuring Factors Affecting Dividend Policy and Value In Non-Cyclical Consumer Companies
by: I Gede Cahyadi Putra, et al.
Published: (2023-12-01)

THE INFLUENCE OF FIRM SIZE, LEVERAGE, PROFITABILITY, AND DIVIDEND POLICY ON FIRM VALUE OF COMPANIES IN INDONESIA STOCK EXCHANGE
by: Ferdy Prasetya Margono, et al.
Published: (2021-12-01)

Managerial Ownership, Company Size, and Profitability as Determinant Factors of Tax Avoidance in Food and Beverage Companies Listed on the IDX in 2020-2023
by: Deni Rachmad Sulistiyanto, et al.
Published: (2025-05-01)

DETERMINANT FACTORS OF TAX AVOIDANCE IN COMPANIES IN KOMPAS100
by: Wijayanti I., et al.
Published: (2020-12-01)

THE FACTORS THAT INFLUENCE THE DIVIDEND POLICY AND ITS IMPACT ON FUTURE EARNINGS GROWTH OF COMPANY IN CONSUMER GOODS INDUSTRY SECTOR LISTED IN BEI DURING 2010-2014 PERIOD
by: Ricky Setiawan, et al.
Published: (2015-03-01)

THE IMPACT OF TRANSFER PRICING ON TAX AVOIDANCE MODERATED BY PROFITABILITY
by: Anandia Ayu Maheswari, et al.
Published: (2024-11-01)

Financial Performance Analysis of Dividends on the LQ45 Index
by: Muhamad Azril Maulana, et al.
Published: (2024-12-01)

Institutional Ownership, Tax Planning And Tax Avoidance Effect On Firm Value
by: Angelina Siti Juliani, et al.
Published: (2023-12-01)

Profitability and Leverage as Determinants of Dividend Policy: Evidence of Turkish Financial Firms
by: Hariem Abdullah
Published: (2021-11-01)

Determinants of tax avoidance disclosure moderated by firm size
by: Nihayatul Maula Sari, et al.
Published: (2024-12-01)

Profitability, Leverage, and Company Size: The Key to Dividend Policy in LQ 45 Companies on the Indonesia Stock Exchange
by: Inna Nur Hasanah, et al.
Published: (2025-04-01)

Profitability, Leverage, and Company Size: The Key to Dividend Policy in LQ 45 Companies on the Indonesia Stock Exchange
by: Inna Nur Hasanah, et al.
Published: (2025-04-01)

Exploring impact of profitability, leverage and capital intensity on avoidance of tax, moderated by size of firm in LQ45 companies
by: Yana Hendayana, et al.
Published: (2024-12-01)

Effect of Solvency, Sales Growth, and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variables in Indonesian Property and Real Estate Companies
by: Rusna Oktaviyani, et al.
Published: (2017-11-01)

Advertisement and the extrinsic cues toward buying attitude: Case of Wardah halal cosmetics
by: Dara Anggun Puspita Dewi, et al.
Published: (2020-01-01)

Board Political Connection and Tax Avoidance: Ownership Structure as A Moderating Variable
by: Ni Wayan Rustiarini, et al.
Published: (2021-09-01)

The Effect of Tax Planning, Profitability, and Leverage on Company Value with Company Size as a Moderating Variable (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in the Period 2021-2023)
by: Puspa Intan Shal Syabila, et al.
Published: (2025-02-01)

The Influence of Tax Avoidance, Firm Size, Firm Age, and Leverage towards Earnings Response Coefficients
by: Yevilia Yevilia, et al.
Published: (2020-06-01)

Tax Avoidance: Executive Character, Leverage, Audit Quality and Firm Size
by: Huda Trihatmoko, et al.
Published: (2025-09-01)

Mampukah Kebijakan Deviden Sebagai Variabel Intervening?
by: Eny Maryanti, et al.
Published: (2023-01-01)

Profitabilitas, Leverage, Pertumbuhan Penjualan dan Ukuran Perusahaan sebagai Determinan Penghindaran Pajak
by: Wiwi Hartika, et al.
Published: (2025-09-01)

Investigating factors affecting tax avoidance based on the moderating role of corporate governance
by: Shadrina Hazmi, et al.
Published: (2025-05-01)

Sales Growth as a Moderator Between Leverage and Tax Avoidance: Evidence from Indonesian Real Estate Companies
by: Jenniver Laurence, et al.
Published: (2025-06-01)

Analysis Of Dividend Policy in Companies Listed on The Indonesia Stock Exchange
by: Dahlia Br Pinem, et al.
Published: (2023-12-01)

Impact of ownership structure on dividend payout in Pakistani non-financial sector
by: Muzammal Ilyas Sindhu, et al.
Published: (2016-12-01)

THE EFFECT OF PROFITABILITY, FIRM SIZE, CAPITAL STRUCTURE AND TAX AVOIDANCE ON FIRM VALUE
by: Armana I M.R., et al.
Published: (2021-11-01)

Ownership Structure on Tax Avoidance with Independent Commissioner as Moderation
by: Sudirman Sudirman, et al.
Published: (2025-01-01)

THE IMPACT OF CSR DISCLOSURE AND FIRM SIZE ON DIVIDEND POLICY WITH PROFITABILITY AS MEDIATING VARIABLE
by: Pusparany S., et al.
Published: (2022-07-01)

Meningkatkan nilai perusahaan: peran strategis kepemilikan institusional, leverage keuangan dan kebijakan dividen di perusahaan Indonesia
by: Robi Sunjaya, et al.
Published: (2024-12-01)

Implikasi Indikator Keuangan Terhadap Tax Avoidance
by: Maya Novitasari, et al.
Published: (2019-08-01)

On an ongoing corporate dividend dialogue: Do external influences also matter in dividend decision?
by: Josephat Lotto
Published: (2020-01-01)