LINA ROYANI Primary Author mixed material bibliography BEKASI Universitas Satya Negara Indonesia 2025 id Indonesia

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This study aims to determine whether debt-to-asset ratio, return on assets, and institutional ownership influence tax avoidance, as well as the role of financial performance as a moderating variable in property companies listed on the Indonesia Stock Exchange from 2020 to 2024. This is a causal study using secondary data in the form of annual financial reports. The population in this study was 11 property companies listed on the Indonesia Stock Exchange from 2020 to 2024, with a total sample size of 55 during the 2020-2024 period. The sampling method used in this study was purposive sampling, i.e., samples meeting certain criteria. The data analysis method used in this study was multiple linear regression with financial performance as the moderating variable. The results of the study partially indicate that return on assets and institutional ownership influence tax avoidance, but the debt-to-asset ratio does not. Financial performance variables moderate (strengthen) the relationship between debt-to-asset ratio, return on assets, and institutional ownership and tax avoidance in property companies. LINA ROYANI Akuntansi RETURN ON ASSETS institutional ownership tax avoidance Debt To Asset Ratio Financial Performance AKA 2025 Institutional Repository USNI Universitas Satya Negara Indonesia 004 AKA 2025 8250194 Perpustakaan USNI Kampus B (SKRIPSI) 004 AKA 2025 PENGARUH DEBT TO ASSET RATIO (DAR), RETURN ON ASSET (ROA) DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI SEKTOR PROPERTY (Studi Empiris Pada Perusahaan Property dan real estate ya 4246 2025-09-04 17:18:10 2025-09-18 14:28:42 machine generated