PENGARUH TAX AVOIDANCE DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI

Abstract

This study aims to find out the impact of tax avoidance and debt rates on profit persistence with managerial ownership as a moderation variable (Empirical study of property and real estate companies listed in the BEI period 2019-2023). This type of research is the study of quantitative approaches with associative methods with the aim of determining the bet and the relationship between two or more variables. Sample taken using purposive sampling techniques. Sample of 155 data from 31 real estate and property sector companies listed on the Indonesian Stock Exchange in 2019-2023. Data analysis techniques used are descriptive statistical techniques and panel data regression using Eviews 12. Tax avoidance affects the persistence of profits, the debt rate does not influence the persistance of profit, and managerial ownership is unable to moderate the influence of tax avoidance and the rate of debt on the continuity of profit.

Keywords : tax avoidance, debt rate, ownership managerial, earnings persistence.