id sid tid token lemma pos ijtc-896 1 1 the the DET ijtc-896 1 2 illomata illomata PROPN ijtc-896 1 3 international international PROPN ijtc-896 1 4 journal journal PROPN ijtc-896 1 5 of of ADP ijtc-896 1 6 management management NOUN ijtc-896 1 7 ilomata ilomata PROPN ijtc-896 1 8 international international ADJ ijtc-896 1 9 journal journal NOUN ijtc-896 1 10 of of ADP ijtc-896 1 11 tax tax PROPN ijtc-896 1 12 & & CCONJ ijtc-896 1 13 accounting account VERB ijtc-896 1 14 p p PROPN ijtc-896 1 15 - - PUNCT ijtc-896 1 16 issn issn NOUN ijtc-896 1 17 : : PUNCT ijtc-896 1 18 2714 2714 NUM ijtc-896 1 19 - - SYM ijtc-896 1 20 9838 9838 NUM ijtc-896 1 21 ; ; PUNCT ijtc-896 1 22 e e X ijtc-896 1 23 - - PUNCT ijtc-896 1 24 issn issn NOUN ijtc-896 1 25 : : PUNCT ijtc-896 1 26 2714 2714 NUM ijtc-896 1 27 - - SYM ijtc-896 1 28 9846 9846 NUM ijtc-896 1 29 volume volume NOUN ijtc-896 1 30 4 4 NUM ijtc-896 1 31 , , PUNCT ijtc-896 1 32 issue issue NOUN ijtc-896 1 33 4 4 NUM ijtc-896 1 34 , , PUNCT ijtc-896 1 35 october october PROPN ijtc-896 1 36 2023 2023 NUM ijtc-896 1 37 page page NOUN ijtc-896 1 38 no no NOUN ijtc-896 1 39 . . NOUN ijtc-896 1 40 813 813 NUM ijtc-896 1 41 - - SYM ijtc-896 1 42 831 831 NUM ijtc-896 1 43 813 813 NUM ijtc-896 1 44 | | CCONJ ijtc-896 1 45 ilomata ilomata PROPN ijtc-896 1 46 international international ADJ ijtc-896 1 47 journal journal NOUN ijtc-896 1 48 of of ADP ijtc-896 1 49 tax tax PROPN ijtc-896 1 50 & & CCONJ ijtc-896 1 51 accounting account VERB ijtc-896 1 52 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc PROPN ijtc-896 1 53 financial financial ADJ ijtc-896 1 54 performance performance NOUN ijtc-896 1 55 as as ADP ijtc-896 1 56 a a DET ijtc-896 1 57 mediation mediation NOUN ijtc-896 1 58 of of ADP ijtc-896 1 59 tax tax NOUN ijtc-896 1 60 avoidance avoidance NOUN ijtc-896 1 61 determinants determinant NOUN ijtc-896 1 62 in in ADP ijtc-896 1 63 lq45 lq45 PROPN ijtc-896 1 64 companies company NOUN ijtc-896 1 65 on on ADP ijtc-896 1 66 the the DET ijtc-896 1 67 indonesia indonesia PROPN ijtc-896 1 68 stock stock PROPN ijtc-896 1 69 exchange exchange PROPN ijtc-896 1 70 khairul khairul PROPN ijtc-896 1 71 azwar1 azwar1 PROPN ijtc-896 1 72 , , PUNCT ijtc-896 1 73 elly elly ADV ijtc-896 1 74 susanti2 susanti2 PROPN ijtc-896 1 75 , , PUNCT ijtc-896 1 76 supitriyani3 supitriyani3 X ijtc-896 2 1 123sekolah 123sekolah PROPN ijtc-896 2 2 tinggi tinggi PROPN ijtc-896 2 3 ilmu ilmu PROPN ijtc-896 2 4 ekonomi ekonomi PROPN ijtc-896 2 5 sultan sultan PROPN ijtc-896 2 6 agung agung PROPN ijtc-896 2 7 , , PUNCT ijtc-896 2 8 indonesia indonesia PROPN ijtc-896 2 9 correspondent correspondent NOUN ijtc-896 2 10 : : PUNCT ijtc-896 2 11 khairulazwar513@gmail.com1 khairulazwar513@gmail.com1 PROPN ijtc-896 2 12 received receive VERB ijtc-896 2 13 : : PUNCT ijtc-896 2 14 august august PROPN ijtc-896 2 15 8 8 NUM ijtc-896 2 16 , , PUNCT ijtc-896 2 17 2023 2023 NUM ijtc-896 2 18 accepted accept VERB ijtc-896 2 19 : : PUNCT ijtc-896 2 20 october october PROPN ijtc-896 2 21 19 19 NUM ijtc-896 2 22 , , PUNCT ijtc-896 2 23 2023 2023 NUM ijtc-896 2 24 published publish VERB ijtc-896 2 25 : : PUNCT ijtc-896 2 26 october october PROPN ijtc-896 2 27 31 31 NUM ijtc-896 2 28 , , PUNCT ijtc-896 2 29 2023 2023 NUM ijtc-896 2 30 citation citation NOUN ijtc-896 2 31 : : PUNCT ijtc-896 2 32 azwar azwar PROPN ijtc-896 2 33 , , PUNCT ijtc-896 2 34 k. k. PROPN ijtc-896 2 35 , , PUNCT ijtc-896 2 36 susanti susanti PROPN ijtc-896 2 37 , , PUNCT ijtc-896 2 38 e. e. PROPN ijtc-896 2 39 , , PUNCT ijtc-896 2 40 supitriyani supitriyani PROPN ijtc-896 2 41 ( ( PUNCT ijtc-896 2 42 2023 2023 NUM ijtc-896 2 43 ) ) PUNCT ijtc-896 2 44 . . PUNCT ijtc-896 3 1 financial financial ADJ ijtc-896 3 2 performance performance NOUN ijtc-896 3 3 as as ADP ijtc-896 3 4 a a DET ijtc-896 3 5 mediation mediation NOUN ijtc-896 3 6 of of ADP ijtc-896 3 7 tax tax NOUN ijtc-896 3 8 avoidance avoidance NOUN ijtc-896 3 9 determinants determinant NOUN ijtc-896 3 10 in in ADP ijtc-896 3 11 lq45 lq45 PROPN ijtc-896 3 12 companies company NOUN ijtc-896 3 13 on on ADP ijtc-896 3 14 the the DET ijtc-896 3 15 indonesia indonesia PROPN ijtc-896 3 16 stock stock PROPN ijtc-896 3 17 exchange exchange PROPN ijtc-896 3 18 . . PUNCT ijtc-896 4 1 ilomata ilomata PROPN ijtc-896 4 2 international international ADJ ijtc-896 4 3 journal journal NOUN ijtc-896 4 4 of of ADP ijtc-896 4 5 tax tax NOUN ijtc-896 4 6 and and CCONJ ijtc-896 4 7 accounting accounting NOUN ijtc-896 4 8 , , PUNCT ijtc-896 4 9 4(4 4(4 NUM ijtc-896 4 10 ) ) PUNCT ijtc-896 4 11 , , PUNCT ijtc-896 4 12 813 813 NUM ijtc-896 4 13 - - SYM ijtc-896 4 14 831 831 NUM ijtc-896 4 15 . . PUNCT ijtc-896 5 1 https://doi.org/10.52728/ijtc.v4i4.896 https://doi.org/10.52728/ijtc.v4i4.896 PROPN ijtc-896 5 2 abstract abstract NOUN ijtc-896 5 3 : : PUNCT ijtc-896 5 4 taxes taxis NOUN ijtc-896 5 5 are be AUX ijtc-896 5 6 the the DET ijtc-896 5 7 main main ADJ ijtc-896 5 8 source source NOUN ijtc-896 5 9 of of ADP ijtc-896 5 10 revenue revenue NOUN ijtc-896 5 11 in in ADP ijtc-896 5 12 the the DET ijtc-896 5 13 state state NOUN ijtc-896 5 14 budget budget NOUN ijtc-896 5 15 ( ( PUNCT ijtc-896 5 16 apbn apbn ADJ ijtc-896 5 17 ) ) PUNCT ijtc-896 5 18 which which PRON ijtc-896 5 19 accounted account VERB ijtc-896 5 20 for for ADP ijtc-896 5 21 73 73 NUM ijtc-896 5 22 % % NOUN ijtc-896 5 23 of of ADP ijtc-896 5 24 all all DET ijtc-896 5 25 state state NOUN ijtc-896 5 26 revenue revenue NOUN ijtc-896 5 27 in in ADP ijtc-896 5 28 2019 2019 NUM ijtc-896 5 29 . . PUNCT ijtc-896 6 1 taxes taxis NOUN ijtc-896 6 2 have have VERB ijtc-896 6 3 such such DET ijtc-896 6 4 an an DET ijtc-896 6 5 important important ADJ ijtc-896 6 6 role role NOUN ijtc-896 6 7 in in ADP ijtc-896 6 8 sustaining sustain VERB ijtc-896 6 9 the the DET ijtc-896 6 10 continuity continuity NOUN ijtc-896 6 11 of of ADP ijtc-896 6 12 government government NOUN ijtc-896 6 13 and and CCONJ ijtc-896 6 14 development development NOUN ijtc-896 6 15 . . PUNCT ijtc-896 7 1 however however ADV ijtc-896 7 2 , , PUNCT ijtc-896 7 3 realized realize VERB ijtc-896 7 4 tax tax NOUN ijtc-896 7 5 receipts receipt NOUN ijtc-896 7 6 never never ADV ijtc-896 7 7 reached reach VERB ijtc-896 7 8 the the DET ijtc-896 7 9 target target NOUN ijtc-896 7 10 level level NOUN ijtc-896 7 11 between between ADP ijtc-896 7 12 2009 2009 NUM ijtc-896 7 13 and and CCONJ ijtc-896 7 14 2020.this 2020.this NUM ijtc-896 7 15 is be AUX ijtc-896 7 16 because because SCONJ ijtc-896 7 17 there there PRON ijtc-896 7 18 are be VERB ijtc-896 7 19 companies company NOUN ijtc-896 7 20 that that PRON ijtc-896 7 21 carry carry VERB ijtc-896 7 22 out out ADP ijtc-896 7 23 tax tax NOUN ijtc-896 7 24 avoidance avoidance NOUN ijtc-896 7 25 actions action NOUN ijtc-896 7 26 . . PUNCT ijtc-896 8 1 the the DET ijtc-896 8 2 purpose purpose NOUN ijtc-896 8 3 of of ADP ijtc-896 8 4 this this DET ijtc-896 8 5 study study NOUN ijtc-896 8 6 is be AUX ijtc-896 8 7 to to PART ijtc-896 8 8 specifically specifically ADV ijtc-896 8 9 analyze analyze VERB ijtc-896 8 10 the the DET ijtc-896 8 11 variables variable NOUN ijtc-896 8 12 that that PRON ijtc-896 8 13 affect affect VERB ijtc-896 8 14 tax tax NOUN ijtc-896 8 15 evasion evasion NOUN ijtc-896 8 16 in in ADP ijtc-896 8 17 the the DET ijtc-896 8 18 lq45 lq45 PROPN ijtc-896 8 19 index index NOUN ijtc-896 8 20 companies company NOUN ijtc-896 8 21 of of ADP ijtc-896 8 22 the the DET ijtc-896 8 23 indonesian indonesian ADJ ijtc-896 8 24 stock stock PROPN ijtc-896 8 25 exchange exchange PROPN ijtc-896 8 26 . . PUNCT ijtc-896 9 1 this this DET ijtc-896 9 2 research research NOUN ijtc-896 9 3 was be AUX ijtc-896 9 4 conducted conduct VERB ijtc-896 9 5 during during ADP ijtc-896 9 6 the the DET ijtc-896 9 7 period period NOUN ijtc-896 9 8 2017 2017 NUM ijtc-896 9 9 – – PUNCT ijtc-896 9 10 2022 2022 NUM ijtc-896 9 11 . . PUNCT ijtc-896 10 1 the the DET ijtc-896 10 2 sampling sample VERB ijtc-896 10 3 technique technique NOUN ijtc-896 10 4 used use VERB ijtc-896 10 5 in in ADP ijtc-896 10 6 this this DET ijtc-896 10 7 study study NOUN ijtc-896 10 8 is be AUX ijtc-896 10 9 purposive purposive ADJ ijtc-896 10 10 sampling sampling NOUN ijtc-896 10 11 , , PUNCT ijtc-896 10 12 in in ADP ijtc-896 10 13 which which PRON ijtc-896 10 14 criteria criterion NOUN ijtc-896 10 15 are be AUX ijtc-896 10 16 determined determine VERB ijtc-896 10 17 based base VERB ijtc-896 10 18 on on ADP ijtc-896 10 19 the the DET ijtc-896 10 20 variables variable NOUN ijtc-896 10 21 studied study VERB ijtc-896 10 22 . . PUNCT ijtc-896 11 1 the the DET ijtc-896 11 2 data datum NOUN ijtc-896 11 3 analysis analysis NOUN ijtc-896 11 4 technique technique NOUN ijtc-896 11 5 used use VERB ijtc-896 11 6 is be AUX ijtc-896 11 7 multiple multiple ADJ ijtc-896 11 8 simple simple ADJ ijtc-896 11 9 linear linear ADJ ijtc-896 11 10 regression regression NOUN ijtc-896 11 11 analysis analysis NOUN ijtc-896 11 12 and and CCONJ ijtc-896 11 13 a a DET ijtc-896 11 14 residual residual ADJ ijtc-896 11 15 test test NOUN ijtc-896 11 16 for for ADP ijtc-896 11 17 moderating moderate VERB ijtc-896 11 18 variables variable NOUN ijtc-896 11 19 . . PUNCT ijtc-896 12 1 the the DET ijtc-896 12 2 f f NOUN ijtc-896 12 3 - - PUNCT ijtc-896 12 4 test test NOUN ijtc-896 12 5 results result NOUN ijtc-896 12 6 show show VERB ijtc-896 12 7 that that SCONJ ijtc-896 12 8 institutional institutional ADJ ijtc-896 12 9 ownership ownership NOUN ijtc-896 12 10 , , PUNCT ijtc-896 12 11 sales sale NOUN ijtc-896 12 12 growth growth NOUN ijtc-896 12 13 and and CCONJ ijtc-896 12 14 ln_total ln_total ADJ ijtc-896 12 15 assets asset NOUN ijtc-896 12 16 have have VERB ijtc-896 12 17 a a DET ijtc-896 12 18 positive positive ADJ ijtc-896 12 19 and and CCONJ ijtc-896 12 20 insignificant insignificant ADJ ijtc-896 12 21 effect effect NOUN ijtc-896 12 22 on on ADP ijtc-896 12 23 tax tax NOUN ijtc-896 12 24 evasion evasion NOUN ijtc-896 12 25 . . PUNCT ijtc-896 13 1 t t NOUN ijtc-896 13 2 - - PUNCT ijtc-896 13 3 test test NOUN ijtc-896 13 4 results result NOUN ijtc-896 13 5 show show VERB ijtc-896 13 6 that that SCONJ ijtc-896 13 7 institutional institutional ADJ ijtc-896 13 8 ownership ownership NOUN ijtc-896 13 9 and and CCONJ ijtc-896 13 10 sales sale NOUN ijtc-896 13 11 growth growth NOUN ijtc-896 13 12 have have VERB ijtc-896 13 13 a a DET ijtc-896 13 14 negative negative ADJ ijtc-896 13 15 and and CCONJ ijtc-896 13 16 insignificant insignificant ADJ ijtc-896 13 17 effect effect NOUN ijtc-896 13 18 on on ADP ijtc-896 13 19 tax tax NOUN ijtc-896 13 20 evasion evasion NOUN ijtc-896 13 21 . . PUNCT ijtc-896 14 1 however however ADV ijtc-896 14 2 , , PUNCT ijtc-896 14 3 lntotal_asset lntotal_asset PROPN ijtc-896 14 4 has have VERB ijtc-896 14 5 a a DET ijtc-896 14 6 negative negative ADJ ijtc-896 14 7 and and CCONJ ijtc-896 14 8 significant significant ADJ ijtc-896 14 9 effect effect NOUN ijtc-896 14 10 on on ADP ijtc-896 14 11 tax tax NOUN ijtc-896 14 12 evasion evasion NOUN ijtc-896 14 13 . . PUNCT ijtc-896 15 1 keywords keyword NOUN ijtc-896 15 2 : : PUNCT ijtc-896 15 3 gcg gcg NOUN ijtc-896 15 4 , , PUNCT ijtc-896 15 5 sales sale NOUN ijtc-896 15 6 growth growth NOUN ijtc-896 15 7 , , PUNCT ijtc-896 15 8 firm firm ADJ ijtc-896 15 9 size size NOUN ijtc-896 15 10 , , PUNCT ijtc-896 15 11 financial financial ADJ ijtc-896 15 12 performance performance NOUN ijtc-896 15 13 , , PUNCT ijtc-896 15 14 tax tax NOUN ijtc-896 15 15 avoidance avoidance NOUN ijtc-896 15 16 this this PRON ijtc-896 15 17 is be AUX ijtc-896 15 18 an an DET ijtc-896 15 19 open open ADJ ijtc-896 15 20 access access NOUN ijtc-896 15 21 article article NOUN ijtc-896 15 22 under under ADP ijtc-896 15 23 the the DET ijtc-896 15 24 cc cc NOUN ijtc-896 15 25 - - PUNCT ijtc-896 15 26 by by ADP ijtc-896 15 27 4.0 4.0 NUM ijtc-896 15 28 license license NOUN ijtc-896 15 29 . . PUNCT ijtc-896 16 1 introduction introduction NOUN ijtc-896 16 2 in in ADP ijtc-896 16 3 a a DET ijtc-896 16 4 country country NOUN ijtc-896 16 5 , , PUNCT ijtc-896 16 6 taxes taxis NOUN ijtc-896 16 7 become become VERB ijtc-896 16 8 one one NUM ijtc-896 16 9 of of ADP ijtc-896 16 10 the the DET ijtc-896 16 11 revenues revenue NOUN ijtc-896 16 12 that that PRON ijtc-896 16 13 have have VERB ijtc-896 16 14 a a DET ijtc-896 16 15 very very ADV ijtc-896 16 16 large large ADJ ijtc-896 16 17 contribution contribution NOUN ijtc-896 16 18 to to ADP ijtc-896 16 19 the the DET ijtc-896 16 20 development development NOUN ijtc-896 16 21 of of ADP ijtc-896 16 22 the the DET ijtc-896 16 23 country country NOUN ijtc-896 16 24 . . PUNCT ijtc-896 17 1 however however ADV ijtc-896 17 2 , , PUNCT ijtc-896 17 3 in in ADP ijtc-896 17 4 reality reality NOUN ijtc-896 17 5 , , PUNCT ijtc-896 17 6 the the DET ijtc-896 17 7 realization realization NOUN ijtc-896 17 8 of of ADP ijtc-896 17 9 tax tax NOUN ijtc-896 17 10 revenue revenue NOUN ijtc-896 17 11 has have AUX ijtc-896 17 12 never never ADV ijtc-896 17 13 reached reach VERB ijtc-896 17 14 the the DET ijtc-896 17 15 targeted target VERB ijtc-896 17 16 figure figure NOUN ijtc-896 17 17 since since SCONJ ijtc-896 17 18 2009 2009 NUM ijtc-896 17 19 2020 2020 NUM ijtc-896 17 20 . . PUNCT ijtc-896 18 1 the the DET ijtc-896 18 2 government government NOUN ijtc-896 18 3 of of ADP ijtc-896 18 4 indonesia indonesia PROPN ijtc-896 18 5 has have AUX ijtc-896 18 6 made make VERB ijtc-896 18 7 various various ADJ ijtc-896 18 8 efforts effort NOUN ijtc-896 18 9 so so SCONJ ijtc-896 18 10 that that SCONJ ijtc-896 18 11 tax tax NOUN ijtc-896 18 12 revenues revenue NOUN ijtc-896 18 13 can can AUX ijtc-896 18 14 achieve achieve VERB ijtc-896 18 15 the the DET ijtc-896 18 16 targets target NOUN ijtc-896 18 17 launched launch VERB ijtc-896 18 18 by by ADP ijtc-896 18 19 implementing implement VERB ijtc-896 18 20 tax tax NOUN ijtc-896 18 21 incentive incentive NOUN ijtc-896 18 22 policies policy NOUN ijtc-896 18 23 ( ( PUNCT ijtc-896 18 24 ardhi ardhi PROPN ijtc-896 18 25 & & CCONJ ijtc-896 18 26 lubis lubis PROPN ijtc-896 18 27 , , PUNCT ijtc-896 18 28 2023 2023 NUM ijtc-896 18 29 ; ; PUNCT ijtc-896 18 30 nugraha nugraha PROPN ijtc-896 18 31 & & CCONJ ijtc-896 18 32 wijaya wijaya PROPN ijtc-896 18 33 , , PUNCT ijtc-896 18 34 2023 2023 NUM ijtc-896 18 35 ; ; PUNCT ijtc-896 18 36 rulandari rulandari PROPN ijtc-896 18 37 & & CCONJ ijtc-896 18 38 rahmayani rahmayani PROPN ijtc-896 18 39 , , PUNCT ijtc-896 18 40 2023 2023 NUM ijtc-896 18 41 ) ) PUNCT ijtc-896 18 42 . . PUNCT ijtc-896 19 1 however however ADV ijtc-896 19 2 , , PUNCT ijtc-896 19 3 this this DET ijtc-896 19 4 policy policy NOUN ijtc-896 19 5 is be AUX ijtc-896 19 6 used use VERB ijtc-896 19 7 as as ADP ijtc-896 19 8 an an DET ijtc-896 19 9 opportunity opportunity NOUN ijtc-896 19 10 for for ADP ijtc-896 19 11 companies company NOUN ijtc-896 19 12 as as ADP ijtc-896 19 13 a a DET ijtc-896 19 14 loophole loophole NOUN ijtc-896 19 15 in in ADP ijtc-896 19 16 carrying carry VERB ijtc-896 19 17 out out ADP ijtc-896 19 18 tax tax NOUN ijtc-896 19 19 avoidance avoidance NOUN ijtc-896 19 20 practices practice NOUN ijtc-896 19 21 ( ( PUNCT ijtc-896 19 22 anwar anwar PROPN ijtc-896 19 23 & & CCONJ ijtc-896 19 24 wijaya wijaya PROPN ijtc-896 19 25 , , PUNCT ijtc-896 19 26 2023 2023 NUM ijtc-896 19 27 ; ; PUNCT ijtc-896 19 28 wibawa wibawa PROPN ijtc-896 19 29 & & CCONJ ijtc-896 19 30 tobing tobing PROPN ijtc-896 19 31 , , PUNCT ijtc-896 19 32 2023 2023 NUM ijtc-896 19 33 ) ) PUNCT ijtc-896 19 34 . . PUNCT ijtc-896 20 1 based base VERB ijtc-896 20 2 on on ADP ijtc-896 20 3 the the DET ijtc-896 20 4 tax tax NOUN ijtc-896 20 5 justice justice PROPN ijtc-896 20 6 network network PROPN ijtc-896 20 7 report report PROPN ijtc-896 20 8 , , PUNCT ijtc-896 20 9 indonesia indonesia PROPN ijtc-896 20 10 is be AUX ijtc-896 20 11 expected expect VERB ijtc-896 20 12 to to PART ijtc-896 20 13 face face VERB ijtc-896 20 14 losses loss NOUN ijtc-896 20 15 of of ADP ijtc-896 20 16 us we PRON ijtc-896 20 17 $ $ SYM ijtc-896 20 18 4.86 4.86 NUM ijtc-896 20 19 billion billion NUM ijtc-896 20 20 per per ADP ijtc-896 20 21 year year NOUN ijtc-896 20 22 or or CCONJ ijtc-896 20 23 equivalent equivalent ADJ ijtc-896 20 24 to to ADP ijtc-896 20 25 rp68.7 rp68.7 NOUN ijtc-896 20 26 trillion trillion NUM ijtc-896 20 27 due due ADP ijtc-896 20 28 to to ADP ijtc-896 20 29 tax tax NOUN ijtc-896 20 30 avoidance avoidance NOUN ijtc-896 20 31 . . PUNCT ijtc-896 21 1 the the DET ijtc-896 21 2 loss loss NOUN ijtc-896 21 3 is be AUX ijtc-896 21 4 caused cause VERB ijtc-896 21 5 by by ADP ijtc-896 21 6 corporate corporate ADJ ijtc-896 21 7 taxpayers taxpayer NOUN ijtc-896 21 8 who who PRON ijtc-896 21 9 engage engage VERB ijtc-896 21 10 in in ADP ijtc-896 21 11 tax tax NOUN ijtc-896 21 12 avoidance avoidance NOUN ijtc-896 21 13 in in ADP ijtc-896 21 14 indonesia indonesia PROPN ijtc-896 22 1 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc PROPN ijtc-896 22 2 mailto:khairulazwar513@gmail.com mailto:khairulazwar513@gmail.com PROPN ijtc-896 22 3 https://doi.org/10.52728/ijtc.v4i4.896 https://doi.org/10.52728/ijtc.v4i4.896 NOUN ijtc-896 22 4 financial financial ADJ ijtc-896 22 5 performance performance NOUN ijtc-896 22 6 as as ADP ijtc-896 22 7 a a DET ijtc-896 22 8 mediation mediation NOUN ijtc-896 22 9 of of ADP ijtc-896 22 10 tax tax NOUN ijtc-896 22 11 avoidance avoidance NOUN ijtc-896 22 12 determinants determinant NOUN ijtc-896 22 13 in in ADP ijtc-896 22 14 lq45 lq45 PROPN ijtc-896 22 15 companies company NOUN ijtc-896 22 16 on on ADP ijtc-896 22 17 the the DET ijtc-896 22 18 indonesia indonesia PROPN ijtc-896 22 19 stock stock PROPN ijtc-896 22 20 exchange exchange PROPN ijtc-896 22 21 azwar azwar PROPN ijtc-896 22 22 , , PUNCT ijtc-896 22 23 susanti susanti PROPN ijtc-896 22 24 , , PUNCT ijtc-896 22 25 and and CCONJ ijtc-896 22 26 supitriyani supitriyani VERB ijtc-896 22 27 814 814 NUM ijtc-896 22 28 | | ADV ijtc-896 22 29 ilomata ilomata NOUN ijtc-896 22 30 international international ADJ ijtc-896 22 31 journal journal NOUN ijtc-896 22 32 of of ADP ijtc-896 22 33 tax tax PROPN ijtc-896 22 34 & & CCONJ ijtc-896 22 35 accounting accounting PROPN ijtc-896 22 36 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc PROPN ijtc-896 22 37 ( ( PUNCT ijtc-896 22 38 herman herman PROPN ijtc-896 22 39 & & CCONJ ijtc-896 22 40 chaidir chaidir PROPN ijtc-896 22 41 , , PUNCT ijtc-896 22 42 2023 2023 NUM ijtc-896 22 43 ; ; PUNCT ijtc-896 22 44 lestari lestari PROPN ijtc-896 22 45 & & CCONJ ijtc-896 22 46 fauzi fauzi PROPN ijtc-896 22 47 , , PUNCT ijtc-896 22 48 2023 2023 NUM ijtc-896 22 49 ; ; PUNCT ijtc-896 22 50 mwenda mwenda ADV ijtc-896 22 51 et et PROPN ijtc-896 22 52 al al PROPN ijtc-896 22 53 . . PROPN ijtc-896 22 54 , , PUNCT ijtc-896 22 55 2023 2023 NUM ijtc-896 22 56 ) ) PUNCT ijtc-896 22 57 . . PUNCT ijtc-896 23 1 based base VERB ijtc-896 23 2 on on ADP ijtc-896 23 3 information information NOUN ijtc-896 23 4 from from ADP ijtc-896 23 5 the the DET ijtc-896 23 6 ministry ministry PROPN ijtc-896 23 7 of of ADP ijtc-896 23 8 finance finance NOUN ijtc-896 23 9 of of ADP ijtc-896 23 10 the the DET ijtc-896 23 11 republic republic NOUN ijtc-896 23 12 of of ADP ijtc-896 23 13 indonesia indonesia PROPN ijtc-896 23 14 , , PUNCT ijtc-896 23 15 there there PRON ijtc-896 23 16 were be VERB ijtc-896 23 17 fluctuations fluctuation NOUN ijtc-896 23 18 in in ADP ijtc-896 23 19 the the DET ijtc-896 23 20 realization realization NOUN ijtc-896 23 21 of of ADP ijtc-896 23 22 tax tax NOUN ijtc-896 23 23 revenues revenue NOUN ijtc-896 23 24 to to ADP ijtc-896 23 25 the the DET ijtc-896 23 26 tax tax NOUN ijtc-896 23 27 revenue revenue NOUN ijtc-896 23 28 target target NOUN ijtc-896 23 29 in in ADP ijtc-896 23 30 2017 2017 NUM ijtc-896 23 31 - - SYM ijtc-896 23 32 2022 2022 NUM ijtc-896 23 33 . . PUNCT ijtc-896 24 1 the the DET ijtc-896 24 2 purpose purpose NOUN ijtc-896 24 3 and and CCONJ ijtc-896 24 4 realization realization NOUN ijtc-896 24 5 of of ADP ijtc-896 24 6 tax tax NOUN ijtc-896 24 7 revenue revenue NOUN ijtc-896 24 8 is be AUX ijtc-896 24 9 given give VERB ijtc-896 24 10 in in ADP ijtc-896 24 11 table table NOUN ijtc-896 24 12 1 1 NUM ijtc-896 24 13 . . PUNCT ijtc-896 24 14 table table NOUN ijtc-896 24 15 1 1 NUM ijtc-896 24 16 . . X ijtc-896 24 17 target target NOUN ijtc-896 24 18 and and CCONJ ijtc-896 24 19 realization realization NOUN ijtc-896 24 20 of of ADP ijtc-896 24 21 tax tax NOUN ijtc-896 24 22 revenue revenue NOUN ijtc-896 24 23 in in ADP ijtc-896 24 24 indonesia indonesia PROPN ijtc-896 24 25 ( ( PUNCT ijtc-896 24 26 in in ADP ijtc-896 24 27 trillion trillion NUM ijtc-896 24 28 rupiah rupiah NOUN ijtc-896 24 29 ) ) PUNCT ijtc-896 24 30 years year NOUN ijtc-896 24 31 target target NOUN ijtc-896 24 32 tax tax NOUN ijtc-896 24 33 recipients recipient NOUN ijtc-896 24 34 realization realization NOUN ijtc-896 24 35 of of ADP ijtc-896 24 36 tax tax NOUN ijtc-896 24 37 recipients recipient NOUN ijtc-896 24 38 tax tax NOUN ijtc-896 24 39 achievement achievement NOUN ijtc-896 24 40 ( ( PUNCT ijtc-896 24 41 % % NOUN ijtc-896 24 42 0 0 SYM ijtc-896 24 43 2017 2017 NUM ijtc-896 24 44 1.283,5 1.283,5 NUM ijtc-896 24 45 1.151,1 1.151,1 NUM ijtc-896 24 46 89,4 89,4 NUM ijtc-896 24 47 % % NOUN ijtc-896 24 48 2018 2018 NUM ijtc-896 24 49 1.424,0 1.424,0 NUM ijtc-896 24 50 1.315,9 1.315,9 NUM ijtc-896 24 51 92,41 92,41 NUM ijtc-896 24 52 2019 2019 NUM ijtc-896 24 53 1.577,5 1.577,5 NUM ijtc-896 24 54 1.332,0 1.332,0 PROPN ijtc-896 24 55 84,44 84,44 NUM ijtc-896 24 56 2020 2020 NUM ijtc-896 24 57 1.198,8 1.198,8 NUM ijtc-896 24 58 1.069,9 1.069,9 NUM ijtc-896 24 59 89,25 89,25 NUM ijtc-896 24 60 2021 2021 NUM ijtc-896 24 61 1.229,6 1.229,6 NUM ijtc-896 24 62 1.231,8 1.231,8 NUM ijtc-896 24 63 100,19 100,19 NOUN ijtc-896 24 64 2022 2022 NUM ijtc-896 24 65 1.485,0 1.485,0 NUM ijtc-896 24 66 1.716,8 1.716,8 NUM ijtc-896 24 67 115,60 115,60 NUM ijtc-896 24 68 source source NOUN ijtc-896 24 69 : : PUNCT ijtc-896 24 70 ( ( PUNCT ijtc-896 24 71 www.kemenkeu.go.id www.kemenkeu.go.id NOUN ijtc-896 24 72 , , PUNCT ijtc-896 24 73 2023 2023 NUM ijtc-896 24 74 ) ) PUNCT ijtc-896 24 75 based base VERB ijtc-896 24 76 on on ADP ijtc-896 24 77 table table NOUN ijtc-896 24 78 1 1 NUM ijtc-896 24 79 , , PUNCT ijtc-896 24 80 the the DET ijtc-896 24 81 realization realization NOUN ijtc-896 24 82 of of ADP ijtc-896 24 83 tax tax NOUN ijtc-896 24 84 revenues revenue NOUN ijtc-896 24 85 in in ADP ijtc-896 24 86 2018 2018 NUM ijtc-896 24 87 2020 2020 NUM ijtc-896 24 88 was be AUX ijtc-896 24 89 not not PART ijtc-896 24 90 realized realize VERB ijtc-896 24 91 according accord VERB ijtc-896 24 92 to to ADP ijtc-896 24 93 the the DET ijtc-896 24 94 target target NOUN ijtc-896 24 95 of of ADP ijtc-896 24 96 tax tax NOUN ijtc-896 24 97 revenue revenue NOUN ijtc-896 24 98 . . PUNCT ijtc-896 25 1 in in ADP ijtc-896 25 2 2019 2019 NUM ijtc-896 25 3 , , PUNCT ijtc-896 25 4 the the DET ijtc-896 25 5 realization realization NOUN ijtc-896 25 6 of of ADP ijtc-896 25 7 tax tax NOUN ijtc-896 25 8 receipts receipt NOUN ijtc-896 25 9 did do AUX ijtc-896 25 10 not not PART ijtc-896 25 11 reach reach VERB ijtc-896 25 12 the the DET ijtc-896 25 13 target target NOUN ijtc-896 25 14 set set VERB ijtc-896 25 15 by by ADP ijtc-896 25 16 the the DET ijtc-896 25 17 government government NOUN ijtc-896 25 18 . . PUNCT ijtc-896 26 1 this this DET ijtc-896 26 2 condition condition NOUN ijtc-896 26 3 is be AUX ijtc-896 26 4 caused cause VERB ijtc-896 26 5 by by ADP ijtc-896 26 6 one one NUM ijtc-896 26 7 of of ADP ijtc-896 26 8 the the DET ijtc-896 26 9 companies company NOUN ijtc-896 26 10 in in ADP ijtc-896 26 11 indonesia indonesia PROPN ijtc-896 26 12 , , PUNCT ijtc-896 26 13 namely namely ADV ijtc-896 26 14 pt pt PROPN ijtc-896 26 15 . . PROPN ijtc-896 26 16 adaro adaro PROPN ijtc-896 26 17 energy energy NOUN ijtc-896 26 18 tbk tbk NOUN ijtc-896 26 19 , , PUNCT ijtc-896 26 20 which which PRON ijtc-896 26 21 is be AUX ijtc-896 26 22 suspected suspect VERB ijtc-896 26 23 of of ADP ijtc-896 26 24 tax tax NOUN ijtc-896 26 25 avoidance avoidance NOUN ijtc-896 26 26 practices practice NOUN ijtc-896 26 27 by by ADP ijtc-896 26 28 conducting conduct VERB ijtc-896 26 29 transfer transfer NOUN ijtc-896 26 30 pricing pricing NOUN ijtc-896 26 31 carried carry VERB ijtc-896 26 32 out out ADP ijtc-896 26 33 in in ADP ijtc-896 26 34 2019 2019 NUM ijtc-896 26 35 . . PUNCT ijtc-896 27 1 where where SCONJ ijtc-896 27 2 , , PUNCT ijtc-896 27 3 pt pt PROPN ijtc-896 27 4 . . PROPN ijtc-896 27 5 adaro adaro PROPN ijtc-896 27 6 energy energy NOUN ijtc-896 27 7 tbk tbk NOUN ijtc-896 27 8 , , PUNCT ijtc-896 27 9 has have AUX ijtc-896 27 10 paid pay VERB ijtc-896 27 11 taxes taxis NOUN ijtc-896 27 12 of of ADP ijtc-896 27 13 rp1.75 rp1.75 ADJ ijtc-896 27 14 trillion trillion NUM ijtc-896 27 15 or or CCONJ ijtc-896 27 16 us$125 us$125 NUM ijtc-896 27 17 million million NUM ijtc-896 27 18 less less ADJ ijtc-896 27 19 than than ADP ijtc-896 27 20 the the DET ijtc-896 27 21 amount amount NOUN ijtc-896 27 22 it it PRON ijtc-896 27 23 should should AUX ijtc-896 27 24 have have AUX ijtc-896 27 25 paid pay VERB ijtc-896 27 26 in in ADP ijtc-896 27 27 indonesia indonesia PROPN ijtc-896 27 28 . . PUNCT ijtc-896 28 1 in in ADP ijtc-896 28 2 2020 2020 NUM ijtc-896 28 3 , , PUNCT ijtc-896 28 4 the the DET ijtc-896 28 5 realization realization NOUN ijtc-896 28 6 of of ADP ijtc-896 28 7 tax tax NOUN ijtc-896 28 8 revenue revenue NOUN ijtc-896 28 9 decreased decrease VERB ijtc-896 28 10 drastically drastically ADV ijtc-896 28 11 by by ADP ijtc-896 28 12 19.6 19.6 NUM ijtc-896 28 13 % % NOUN ijtc-896 28 14 from from ADP ijtc-896 28 15 the the DET ijtc-896 28 16 previous previous ADJ ijtc-896 28 17 year year NOUN ijtc-896 28 18 . . PUNCT ijtc-896 29 1 this this PRON ijtc-896 29 2 is be AUX ijtc-896 29 3 due due ADJ ijtc-896 29 4 to to ADP ijtc-896 29 5 the the DET ijtc-896 29 6 practice practice NOUN ijtc-896 29 7 of of ADP ijtc-896 29 8 tax tax NOUN ijtc-896 29 9 avoidance avoidance NOUN ijtc-896 29 10 during during ADP ijtc-896 29 11 the the DET ijtc-896 29 12 covid-19 covid-19 PROPN ijtc-896 29 13 pandemic pandemic NOUN ijtc-896 29 14 has have AUX ijtc-896 29 15 increased increase VERB ijtc-896 29 16 , , PUNCT ijtc-896 29 17 resulting result VERB ijtc-896 29 18 in in ADP ijtc-896 29 19 decreased decrease VERB ijtc-896 29 20 state state NOUN ijtc-896 29 21 tax tax NOUN ijtc-896 29 22 revenue revenue NOUN ijtc-896 29 23 during during ADP ijtc-896 29 24 2020 2020 NUM ijtc-896 29 25 . . PUNCT ijtc-896 30 1 the the DET ijtc-896 30 2 problem problem NOUN ijtc-896 30 3 formulation formulation NOUN ijtc-896 30 4 of of ADP ijtc-896 30 5 this this DET ijtc-896 30 6 study study NOUN ijtc-896 30 7 is be AUX ijtc-896 30 8 whether whether SCONJ ijtc-896 30 9 gcg gcg NOUN ijtc-896 30 10 , , PUNCT ijtc-896 30 11 sales sale NOUN ijtc-896 30 12 growth growth NOUN ijtc-896 30 13 and and CCONJ ijtc-896 30 14 firm firm ADJ ijtc-896 30 15 size size NOUN ijtc-896 30 16 affect affect VERB ijtc-896 30 17 tax tax NOUN ijtc-896 30 18 evasion evasion NOUN ijtc-896 30 19 and and CCONJ ijtc-896 30 20 the the DET ijtc-896 30 21 effect effect NOUN ijtc-896 30 22 of of ADP ijtc-896 30 23 financial financial ADJ ijtc-896 30 24 performance performance NOUN ijtc-896 30 25 on on ADP ijtc-896 30 26 tax tax NOUN ijtc-896 30 27 evasion evasion NOUN ijtc-896 30 28 as as ADP ijtc-896 30 29 mediators mediator NOUN ijtc-896 30 30 of of ADP ijtc-896 30 31 gcg gcg NOUN ijtc-896 30 32 , , PUNCT ijtc-896 30 33 sales sale NOUN ijtc-896 30 34 growth growth NOUN ijtc-896 30 35 and and CCONJ ijtc-896 30 36 firm firm ADJ ijtc-896 30 37 size size NOUN ijtc-896 30 38 . . PUNCT ijtc-896 31 1 the the DET ijtc-896 31 2 novelty novelty NOUN ijtc-896 31 3 of of ADP ijtc-896 31 4 the the DET ijtc-896 31 5 present present ADJ ijtc-896 31 6 study study NOUN ijtc-896 31 7 is be AUX ijtc-896 31 8 profitability profitability NOUN ijtc-896 31 9 as as ADP ijtc-896 31 10 a a DET ijtc-896 31 11 moderating moderate VERB ijtc-896 31 12 variable variable NOUN ijtc-896 31 13 , , PUNCT ijtc-896 31 14 whereas whereas SCONJ ijtc-896 31 15 in in ADP ijtc-896 31 16 the the DET ijtc-896 31 17 previous previous ADJ ijtc-896 31 18 study study NOUN ijtc-896 31 19 the the DET ijtc-896 31 20 moderating moderate VERB ijtc-896 31 21 variable variable NOUN ijtc-896 31 22 was be AUX ijtc-896 31 23 firm firm ADJ ijtc-896 31 24 size size NOUN ijtc-896 31 25 . . PUNCT ijtc-896 32 1 method method PROPN ijtc-896 32 2 research research NOUN ijtc-896 32 3 design design NOUN ijtc-896 32 4 this this DET ijtc-896 32 5 study study NOUN ijtc-896 32 6 is be AUX ijtc-896 32 7 a a DET ijtc-896 32 8 quantitative quantitative ADJ ijtc-896 32 9 study study NOUN ijtc-896 32 10 that that PRON ijtc-896 32 11 includes include VERB ijtc-896 32 12 a a DET ijtc-896 32 13 type type NOUN ijtc-896 32 14 of of ADP ijtc-896 32 15 causality causality NOUN ijtc-896 32 16 study study NOUN ijtc-896 32 17 , , PUNCT ijtc-896 32 18 namely namely ADV ijtc-896 32 19 studies study NOUN ijtc-896 32 20 that that PRON ijtc-896 32 21 aim aim VERB ijtc-896 32 22 to to PART ijtc-896 32 23 determine determine VERB ijtc-896 32 24 the the DET ijtc-896 32 25 effect effect NOUN ijtc-896 32 26 between between ADP ijtc-896 32 27 two two NUM ijtc-896 32 28 or or CCONJ ijtc-896 32 29 more more ADJ ijtc-896 32 30 variables variable NOUN ijtc-896 32 31 . . PUNCT ijtc-896 33 1 the the DET ijtc-896 33 2 scope scope NOUN ijtc-896 33 3 of of ADP ijtc-896 33 4 this this DET ijtc-896 33 5 study study NOUN ijtc-896 33 6 is be AUX ijtc-896 33 7 limited limit VERB ijtc-896 33 8 to to ADP ijtc-896 33 9 tax tax NOUN ijtc-896 33 10 evasion evasion NOUN ijtc-896 33 11 . . PUNCT ijtc-896 34 1 in in ADP ijtc-896 34 2 this this DET ijtc-896 34 3 study study NOUN ijtc-896 34 4 , , PUNCT ijtc-896 34 5 the the DET ijtc-896 34 6 type type NOUN ijtc-896 34 7 of of ADP ijtc-896 34 8 relationship relationship NOUN ijtc-896 34 9 is be AUX ijtc-896 34 10 causal causal ADJ ijtc-896 34 11 because because SCONJ ijtc-896 34 12 it it PRON ijtc-896 34 13 seeks seek VERB ijtc-896 34 14 to to PART ijtc-896 34 15 find find VERB ijtc-896 34 16 the the DET ijtc-896 34 17 causal causal ADJ ijtc-896 34 18 relationship relationship NOUN ijtc-896 34 19 ( ( PUNCT ijtc-896 34 20 effect effect NOUN ijtc-896 34 21 ) ) PUNCT ijtc-896 34 22 of of ADP ijtc-896 34 23 the the DET ijtc-896 34 24 independent independent ADJ ijtc-896 34 25 variable variable NOUN ijtc-896 34 26 ( ( PUNCT ijtc-896 34 27 x x X ijtc-896 34 28 ) ) PUNCT ijtc-896 34 29 with with ADP ijtc-896 34 30 the the DET ijtc-896 34 31 dependent dependent ADJ ijtc-896 34 32 / / SYM ijtc-896 34 33 related relate VERB ijtc-896 34 34 variable variable NOUN ijtc-896 34 35 ( ( PUNCT ijtc-896 34 36 y y NOUN ijtc-896 34 37 ) ) PUNCT ijtc-896 34 38 . . PUNCT ijtc-896 35 1 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc ADJ ijtc-896 35 2 financial financial ADJ ijtc-896 35 3 performance performance NOUN ijtc-896 35 4 as as ADP ijtc-896 35 5 a a DET ijtc-896 35 6 mediation mediation NOUN ijtc-896 35 7 of of ADP ijtc-896 35 8 tax tax NOUN ijtc-896 35 9 avoidance avoidance NOUN ijtc-896 35 10 determinants determinant NOUN ijtc-896 35 11 in in ADP ijtc-896 35 12 lq45 lq45 PROPN ijtc-896 35 13 companies company NOUN ijtc-896 35 14 on on ADP ijtc-896 35 15 the the DET ijtc-896 35 16 indonesia indonesia PROPN ijtc-896 35 17 stock stock PROPN ijtc-896 35 18 exchange exchange PROPN ijtc-896 35 19 azwar azwar PROPN ijtc-896 35 20 , , PUNCT ijtc-896 35 21 susanti susanti PROPN ijtc-896 35 22 , , PUNCT ijtc-896 35 23 and and CCONJ ijtc-896 35 24 supitriyani supitriyani PROPN ijtc-896 35 25 815 815 NUM ijtc-896 35 26 | | CCONJ ijtc-896 35 27 ilomata ilomata PROPN ijtc-896 35 28 international international ADJ ijtc-896 35 29 journal journal NOUN ijtc-896 35 30 of of ADP ijtc-896 35 31 tax tax PROPN ijtc-896 35 32 & & CCONJ ijtc-896 35 33 accounting accounting PROPN ijtc-896 35 34 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc ADJ ijtc-896 35 35 time time NOUN ijtc-896 35 36 and and CCONJ ijtc-896 35 37 location location NOUN ijtc-896 35 38 of of ADP ijtc-896 35 39 research research NOUN ijtc-896 35 40 the the DET ijtc-896 35 41 research research NOUN ijtc-896 35 42 period period NOUN ijtc-896 35 43 used use VERB ijtc-896 35 44 is be AUX ijtc-896 35 45 5 5 NUM ijtc-896 35 46 years year NOUN ijtc-896 35 47 , , PUNCT ijtc-896 35 48 from from ADP ijtc-896 35 49 2017 2017 NUM ijtc-896 35 50 to to ADP ijtc-896 35 51 2022 2022 NUM ijtc-896 35 52 . . PUNCT ijtc-896 36 1 this this DET ijtc-896 36 2 study study NOUN ijtc-896 36 3 uses use VERB ijtc-896 36 4 up up ADP ijtc-896 36 5 to to ADP ijtc-896 36 6 date date NOUN ijtc-896 36 7 data datum NOUN ijtc-896 36 8 so so SCONJ ijtc-896 36 9 that that SCONJ ijtc-896 36 10 it it PRON ijtc-896 36 11 is be AUX ijtc-896 36 12 expected expect VERB ijtc-896 36 13 to to PART ijtc-896 36 14 be be AUX ijtc-896 36 15 able able ADJ ijtc-896 36 16 to to PART ijtc-896 36 17 describe describe VERB ijtc-896 36 18 current current ADJ ijtc-896 36 19 conditions condition NOUN ijtc-896 36 20 that that PRON ijtc-896 36 21 are be AUX ijtc-896 36 22 more more ADV ijtc-896 36 23 relevant relevant ADJ ijtc-896 36 24 to to ADP ijtc-896 36 25 the the DET ijtc-896 36 26 research research NOUN ijtc-896 36 27 year year NOUN ijtc-896 36 28 . . PUNCT ijtc-896 37 1 this this DET ijtc-896 37 2 study study NOUN ijtc-896 37 3 was be AUX ijtc-896 37 4 conducted conduct VERB ijtc-896 37 5 on on ADP ijtc-896 37 6 lq45 lq45 PROPN ijtc-896 37 7 company company NOUN ijtc-896 37 8 in in ADP ijtc-896 37 9 indonesia indonesia PROPN ijtc-896 37 10 stock stock PROPN ijtc-896 37 11 exchange exchange PROPN ijtc-896 37 12 . . PUNCT ijtc-896 38 1 variable variable ADJ ijtc-896 38 2 operational operational ADJ ijtc-896 38 3 definition definition NOUN ijtc-896 38 4 the the DET ijtc-896 38 5 denpendent denpendent NOUN ijtc-896 38 6 variable variable NOUN ijtc-896 38 7 ( ( PUNCT ijtc-896 38 8 y y NOUN ijtc-896 38 9 ) ) PUNCT ijtc-896 38 10 in in ADP ijtc-896 38 11 this this DET ijtc-896 38 12 study study NOUN ijtc-896 38 13 is be AUX ijtc-896 38 14 tax tax NOUN ijtc-896 38 15 avoidance avoidance NOUN ijtc-896 38 16 : : PUNCT ijtc-896 38 17 πΆπ‘Žπ‘ β„Ž πΆπ‘Žπ‘ β„Ž PROPN ijtc-896 38 18 𝐸𝑓𝑓𝑒𝑐𝑑𝑖𝑣𝑒 𝐸𝑓𝑓𝑒𝑐𝑑𝑖𝑣𝑒 PROPN ijtc-896 38 19 π‘‡π‘Žπ‘₯ π‘‡π‘Žπ‘₯ PROPN ijtc-896 38 20 π‘…π‘Žπ‘‘π‘’ π‘…π‘Žπ‘‘π‘’ PROPN ijtc-896 38 21 = = SYM ijtc-896 38 22 tax tax NOUN ijtc-896 38 23 payment payment NOUN ijtc-896 38 24 profit profit NOUN ijtc-896 38 25 before before ADP ijtc-896 38 26 tax tax NOUN ijtc-896 38 27 independent independent ADJ ijtc-896 38 28 variable variable NOUN ijtc-896 38 29 ( ( PUNCT ijtc-896 38 30 x x NOUN ijtc-896 38 31 ) ) PUNCT ijtc-896 38 32 gcg gcg NOUN ijtc-896 38 33 as as SCONJ ijtc-896 38 34 measured measure VERB ijtc-896 38 35 by by ADP ijtc-896 38 36 institutional institutional ADJ ijtc-896 38 37 ownership ownership NOUN ijtc-896 38 38 ( ( PUNCT ijtc-896 38 39 ip ip NOUN ijtc-896 38 40 ) ) PUNCT ijtc-896 38 41 institutional institutional ADJ ijtc-896 38 42 ownership ownership NOUN ijtc-896 38 43 ( ( PUNCT ijtc-896 38 44 ip ip NOUN ijtc-896 38 45 ) ) PUNCT ijtc-896 38 46 = = NOUN ijtc-896 38 47 number number NOUN ijtc-896 38 48 of of ADP ijtc-896 38 49 institutional institutional ADJ ijtc-896 38 50 shares share NOUN ijtc-896 38 51 π‘π‘’π‘šπ‘π‘’π‘Ÿ π‘π‘’π‘šπ‘π‘’π‘Ÿ PROPN ijtc-896 38 52 π‘œπ‘“ π‘œπ‘“ ADP ijtc-896 38 53 π‘ β„Žπ‘Žπ‘Ÿπ‘’π‘  π‘ β„Žπ‘Žπ‘Ÿπ‘’π‘  PROPN ijtc-896 38 54 π‘œπ‘’π‘‘π‘ π‘‘π‘Žπ‘›π‘‘π‘–π‘›π‘” π‘œπ‘’π‘‘π‘ π‘‘π‘Žπ‘›π‘‘π‘–π‘›π‘” NOUN ijtc-896 38 55 π‘₯ π‘₯ PROPN ijtc-896 38 56 100 100 NUM ijtc-896 38 57 % % NOUN ijtc-896 38 58 sales sale NOUN ijtc-896 38 59 growth growth NOUN ijtc-896 38 60 π‘†π‘Žπ‘™π‘’π‘  π‘†π‘Žπ‘™π‘’π‘  PROPN ijtc-896 38 61 πΊπ‘Ÿπ‘œπ‘€π‘‘β„Ž πΊπ‘Ÿπ‘œπ‘€π‘‘β„Ž PROPN ijtc-896 39 1 = = NOUN ijtc-896 39 2 𝑛𝑒𝑑 𝑛𝑒𝑑 NOUN ijtc-896 39 3 π‘ π‘Žπ‘™π‘’π‘ π‘‘ π‘ π‘Žπ‘™π‘’π‘ π‘‘ NOUN ijtc-896 39 4 βˆ’ βˆ’ PROPN ijtc-896 39 5 𝑛𝑒𝑑 𝑛𝑒𝑑 NOUN ijtc-896 39 6 π‘ π‘Žπ‘™π‘’π‘ π‘‘βˆ’1 π‘ π‘Žπ‘™π‘’π‘ π‘‘βˆ’1 PROPN ijtc-896 39 7 𝑛𝑒𝑑 𝑛𝑒𝑑 PROPN ijtc-896 39 8 π‘ π‘Žπ‘™π‘’π‘ π‘‘βˆ’1 π‘ π‘Žπ‘™π‘’π‘ π‘‘βˆ’1 PROPN ijtc-896 39 9 firm firm ADJ ijtc-896 39 10 size size NOUN ijtc-896 39 11 is be AUX ijtc-896 39 12 proxied proxie VERB ijtc-896 39 13 by by ADP ijtc-896 39 14 : : PUNCT ijtc-896 39 15 financial financial ADJ ijtc-896 39 16 performance performance NOUN ijtc-896 39 17 which which PRON ijtc-896 39 18 is be AUX ijtc-896 39 19 the the DET ijtc-896 39 20 ratio ratio NOUN ijtc-896 39 21 of of ADP ijtc-896 39 22 profitability profitability NOUN ijtc-896 39 23 by by ADP ijtc-896 39 24 proxy proxy NOUN ijtc-896 39 25 : : PUNCT ijtc-896 39 26 π‘…π‘’π‘‘π‘’π‘Ÿπ‘› π‘…π‘’π‘‘π‘’π‘Ÿπ‘› PROPN ijtc-896 39 27 𝑂𝑛 𝑂𝑛 PROPN ijtc-896 39 28 𝐴𝑠𝑠𝑒𝑑 𝐴𝑠𝑠𝑒𝑑 PROPN ijtc-896 39 29 = = PUNCT ijtc-896 39 30 profit profit NOUN ijtc-896 39 31 after after ADP ijtc-896 39 32 tax tax NOUN ijtc-896 39 33 total total ADJ ijtc-896 39 34 assets asset NOUN ijtc-896 39 35 population population NOUN ijtc-896 39 36 and and CCONJ ijtc-896 39 37 sample sample VERB ijtc-896 39 38 the the DET ijtc-896 39 39 main main ADJ ijtc-896 39 40 population population NOUN ijtc-896 39 41 of of ADP ijtc-896 39 42 this this DET ijtc-896 39 43 study study NOUN ijtc-896 39 44 is be AUX ijtc-896 39 45 all all PRON ijtc-896 39 46 lq45 lq45 PROPN ijtc-896 39 47 companies company NOUN ijtc-896 39 48 in in ADP ijtc-896 39 49 indonesia indonesia PROPN ijtc-896 39 50 stock stock PROPN ijtc-896 39 51 exchange exchange NOUN ijtc-896 39 52 from from ADP ijtc-896 39 53 2017 2017 NUM ijtc-896 39 54 2022 2022 NUM ijtc-896 39 55 , , PUNCT ijtc-896 39 56 which which PRON ijtc-896 39 57 is be AUX ijtc-896 39 58 67 67 NUM ijtc-896 39 59 populations population NOUN ijtc-896 39 60 which which PRON ijtc-896 39 61 can can AUX ijtc-896 39 62 be be AUX ijtc-896 39 63 shown show VERB ijtc-896 39 64 in in ADP ijtc-896 39 65 table table NOUN ijtc-896 39 66 2 2 NUM ijtc-896 39 67 . . PUNCT ijtc-896 39 68 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc ADJ ijtc-896 39 69 financial financial ADJ ijtc-896 39 70 performance performance NOUN ijtc-896 39 71 as as ADP ijtc-896 39 72 a a DET ijtc-896 39 73 mediation mediation NOUN ijtc-896 39 74 of of ADP ijtc-896 39 75 tax tax NOUN ijtc-896 39 76 avoidance avoidance NOUN ijtc-896 39 77 determinants determinant NOUN ijtc-896 39 78 in in ADP ijtc-896 39 79 lq45 lq45 PROPN ijtc-896 39 80 companies company NOUN ijtc-896 39 81 on on ADP ijtc-896 39 82 the the DET ijtc-896 39 83 indonesia indonesia PROPN ijtc-896 39 84 stock stock PROPN ijtc-896 39 85 exchange exchange PROPN ijtc-896 39 86 azwar azwar PROPN ijtc-896 39 87 , , PUNCT ijtc-896 39 88 susanti susanti PROPN ijtc-896 39 89 , , PUNCT ijtc-896 39 90 and and CCONJ ijtc-896 39 91 supitriyani supitriyani PROPN ijtc-896 39 92 816 816 NUM ijtc-896 39 93 | | ADV ijtc-896 39 94 ilomata ilomata PROPN ijtc-896 39 95 international international ADJ ijtc-896 39 96 journal journal NOUN ijtc-896 39 97 of of ADP ijtc-896 39 98 tax tax PROPN ijtc-896 39 99 & & CCONJ ijtc-896 39 100 accounting account VERB ijtc-896 39 101 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc PROPN ijtc-896 39 102 table table NOUN ijtc-896 39 103 2 2 NUM ijtc-896 39 104 list list NOUN ijtc-896 39 105 of of ADP ijtc-896 39 106 study study NOUN ijtc-896 39 107 populations population NOUN ijtc-896 39 108 source source NOUN ijtc-896 39 109 : : PUNCT ijtc-896 39 110 ( ( PUNCT ijtc-896 39 111 idx.co.id idx.co.id PROPN ijtc-896 39 112 , , PUNCT ijtc-896 39 113 2022 2022 NUM ijtc-896 39 114 ) ) PUNCT ijtc-896 39 115 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc ADJ ijtc-896 39 116 financial financial ADJ ijtc-896 39 117 performance performance NOUN ijtc-896 39 118 as as ADP ijtc-896 39 119 a a DET ijtc-896 39 120 mediation mediation NOUN ijtc-896 39 121 of of ADP ijtc-896 39 122 tax tax NOUN ijtc-896 39 123 avoidance avoidance NOUN ijtc-896 39 124 determinants determinant NOUN ijtc-896 39 125 in in ADP ijtc-896 39 126 lq45 lq45 PROPN ijtc-896 39 127 companies company NOUN ijtc-896 39 128 on on ADP ijtc-896 39 129 the the DET ijtc-896 39 130 indonesia indonesia PROPN ijtc-896 39 131 stock stock PROPN ijtc-896 39 132 exchange exchange PROPN ijtc-896 39 133 azwar azwar PROPN ijtc-896 39 134 , , PUNCT ijtc-896 39 135 susanti susanti PROPN ijtc-896 39 136 , , PUNCT ijtc-896 39 137 and and CCONJ ijtc-896 39 138 supitriyani supitriyani VERB ijtc-896 39 139 817 817 NUM ijtc-896 39 140 | | ADV ijtc-896 39 141 ilomata ilomata PROPN ijtc-896 39 142 international international ADJ ijtc-896 39 143 journal journal NOUN ijtc-896 39 144 of of ADP ijtc-896 39 145 tax tax PROPN ijtc-896 39 146 & & CCONJ ijtc-896 39 147 accounting accounting NOUN ijtc-896 39 148 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc ADV ijtc-896 39 149 in in ADP ijtc-896 39 150 this this DET ijtc-896 39 151 study study NOUN ijtc-896 39 152 , , PUNCT ijtc-896 39 153 the the DET ijtc-896 39 154 sampling sampling NOUN ijtc-896 39 155 technique technique NOUN ijtc-896 39 156 is be AUX ijtc-896 39 157 purposive purposive ADJ ijtc-896 39 158 sampling sampling NOUN ijtc-896 39 159 based base VERB ijtc-896 39 160 on on ADP ijtc-896 39 161 the the DET ijtc-896 39 162 criteria criterion NOUN ijtc-896 39 163 given give VERB ijtc-896 39 164 in in ADP ijtc-896 39 165 table table NOUN ijtc-896 39 166 3 3 NUM ijtc-896 39 167 . . PUNCT ijtc-896 39 168 table table NOUN ijtc-896 39 169 3 3 NUM ijtc-896 39 170 list list NOUN ijtc-896 39 171 of of ADP ijtc-896 39 172 research research NOUN ijtc-896 39 173 sample sample NOUN ijtc-896 39 174 criteria criterion NOUN ijtc-896 39 175 source source NOUN ijtc-896 39 176 : : PUNCT ijtc-896 39 177 ( ( PUNCT ijtc-896 39 178 data datum NOUN ijtc-896 39 179 processed process VERB ijtc-896 39 180 , , PUNCT ijtc-896 39 181 2023 2023 NUM ijtc-896 39 182 ) ) PUNCT ijtc-896 39 183 based base VERB ijtc-896 39 184 on on ADP ijtc-896 39 185 table table NOUN ijtc-896 39 186 3 3 NUM ijtc-896 39 187 there there PRON ijtc-896 39 188 are be VERB ijtc-896 39 189 22 22 NUM ijtc-896 39 190 companies company NOUN ijtc-896 39 191 in in ADP ijtc-896 39 192 the the DET ijtc-896 39 193 study study NOUN ijtc-896 39 194 sample sample NOUN ijtc-896 39 195 whose whose DET ijtc-896 39 196 data datum NOUN ijtc-896 39 197 are be AUX ijtc-896 39 198 presented present VERB ijtc-896 39 199 in in ADP ijtc-896 39 200 table table NOUN ijtc-896 39 201 4 4 NUM ijtc-896 39 202 . . PUNCT ijtc-896 39 203 table table NOUN ijtc-896 39 204 4 4 NUM ijtc-896 39 205 . . PUNCT ijtc-896 39 206 research research NOUN ijtc-896 39 207 sample sample NOUN ijtc-896 40 1 no no DET ijtc-896 40 2 issuer issuer ADJ ijtc-896 40 3 code code NOUN ijtc-896 40 4 company company NOUN ijtc-896 40 5 name name VERB ijtc-896 40 6 1 1 NUM ijtc-896 40 7 adro adro NOUN ijtc-896 40 8 pt pt PROPN ijtc-896 40 9 adro adro PROPN ijtc-896 40 10 energy energy PROPN ijtc-896 40 11 indonesia indonesia PROPN ijtc-896 40 12 , , PUNCT ijtc-896 40 13 tbk tbk PROPN ijtc-896 40 14 2 2 NUM ijtc-896 40 15 akra akra NOUN ijtc-896 40 16 pt pt PROPN ijtc-896 40 17 akr akr PROPN ijtc-896 40 18 corporindo corporindo PROPN ijtc-896 40 19 , , PUNCT ijtc-896 40 20 tbk tbk PROPN ijtc-896 40 21 3 3 NUM ijtc-896 40 22 antm antm PROPN ijtc-896 40 23 pt pt PROPN ijtc-896 40 24 aneka aneka PROPN ijtc-896 40 25 tambang tambang PROPN ijtc-896 40 26 , , PUNCT ijtc-896 40 27 tbk tbk PROPN ijtc-896 40 28 4 4 NUM ijtc-896 40 29 asii asii PROPN ijtc-896 40 30 pt pt PROPN ijtc-896 40 31 astra astra PROPN ijtc-896 40 32 international international PROPN ijtc-896 40 33 , , PUNCT ijtc-896 40 34 tbk tbk PROPN ijtc-896 40 35 5 5 NUM ijtc-896 40 36 bsde bsde NOUN ijtc-896 40 37 pt pt PROPN ijtc-896 40 38 bumi bumi PROPN ijtc-896 40 39 serpong serpong PROPN ijtc-896 40 40 damai damai PROPN ijtc-896 40 41 , , PUNCT ijtc-896 40 42 tbk tbk PROPN ijtc-896 40 43 6 6 NUM ijtc-896 40 44 excl excl NOUN ijtc-896 40 45 pt pt X ijtc-896 40 46 xl xl PROPN ijtc-896 40 47 axiata axiata PROPN ijtc-896 40 48 , , PUNCT ijtc-896 40 49 tbk tbk PROPN ijtc-896 40 50 7 7 NUM ijtc-896 40 51 ggrm ggrm NOUN ijtc-896 40 52 pt pt PROPN ijtc-896 40 53 gudang gudang PROPN ijtc-896 40 54 garam garam PROPN ijtc-896 40 55 , , PUNCT ijtc-896 40 56 tbk tbk PROPN ijtc-896 40 57 8 8 NUM ijtc-896 40 58 hmsp hmsp PROPN ijtc-896 40 59 pt pt PROPN ijtc-896 40 60 hanjaya hanjaya PROPN ijtc-896 40 61 mandala mandala PROPN ijtc-896 40 62 sampoerna sampoerna PROPN ijtc-896 40 63 , , PUNCT ijtc-896 40 64 tbk tbk PROPN ijtc-896 40 65 9 9 NUM ijtc-896 40 66 icbp icbp NOUN ijtc-896 40 67 pt pt PROPN ijtc-896 40 68 indofood indofood PROPN ijtc-896 40 69 cbp cbp PROPN ijtc-896 40 70 sukser sukser PROPN ijtc-896 40 71 makmur makmur PROPN ijtc-896 40 72 , , PUNCT ijtc-896 40 73 tbk tbk NOUN ijtc-896 40 74 10 10 NUM ijtc-896 40 75 inco inco PROPN ijtc-896 40 76 pt pt PROPN ijtc-896 40 77 vale vale PROPN ijtc-896 40 78 indonesia indonesia PROPN ijtc-896 40 79 , , PUNCT ijtc-896 40 80 tbk tbk VERB ijtc-896 40 81 11 11 NUM ijtc-896 40 82 indf indf PROPN ijtc-896 40 83 pt pt PROPN ijtc-896 40 84 indofood indofood NOUN ijtc-896 40 85 sukses sukse NOUN ijtc-896 40 86 makmur makmur PROPN ijtc-896 40 87 , , PUNCT ijtc-896 40 88 tbk tbk PROPN ijtc-896 40 89 12 12 NUM ijtc-896 40 90 intp intp PROPN ijtc-896 40 91 pt pt PROPN ijtc-896 40 92 indocement indocement PROPN ijtc-896 40 93 tunggal tunggal PROPN ijtc-896 40 94 perkasa perkasa PROPN ijtc-896 40 95 , , PUNCT ijtc-896 40 96 tbk tbk PROPN ijtc-896 40 97 13 13 NUM ijtc-896 40 98 jsmr jsmr PROPN ijtc-896 40 99 pt pt PROPN ijtc-896 40 100 jasa jasa PROPN ijtc-896 40 101 marga marga PROPN ijtc-896 40 102 , , PUNCT ijtc-896 40 103 tbk tbk PROPN ijtc-896 40 104 14 14 NUM ijtc-896 40 105 klbf klbf NOUN ijtc-896 40 106 pt pt PROPN ijtc-896 40 107 kalbe kalbe PROPN ijtc-896 40 108 farma farma NOUN ijtc-896 40 109 , , PUNCT ijtc-896 40 110 tbk tbk NOUN ijtc-896 40 111 15 15 NUM ijtc-896 40 112 pgas pgas PROPN ijtc-896 40 113 pt pt PROPN ijtc-896 40 114 perusahaan perusahaan PROPN ijtc-896 40 115 gas gas PROPN ijtc-896 40 116 negara negara PROPN ijtc-896 40 117 , , PUNCT ijtc-896 40 118 tbk tbk NOUN ijtc-896 40 119 16 16 NUM ijtc-896 40 120 ptba ptba NOUN ijtc-896 40 121 pt pt PROPN ijtc-896 40 122 tambang tambang PROPN ijtc-896 40 123 batubara batubara PROPN ijtc-896 40 124 bukit bukit PROPN ijtc-896 40 125 asam asam PROPN ijtc-896 40 126 , , PUNCT ijtc-896 40 127 tbk tbk PROPN ijtc-896 40 128 17 17 NUM ijtc-896 40 129 ptpp ptpp PROPN ijtc-896 40 130 pt pt PROPN ijtc-896 40 131 pembangunan pembangunan PROPN ijtc-896 40 132 perumahan perumahan NOUN ijtc-896 40 133 ( ( PUNCT ijtc-896 40 134 persero),tbk persero),tbk PROPN ijtc-896 40 135 18 18 NUM ijtc-896 40 136 smgr smgr NOUN ijtc-896 40 137 pt pt PROPN ijtc-896 40 138 semen semen PROPN ijtc-896 40 139 indonesia indonesia PROPN ijtc-896 40 140 ( ( PUNCT ijtc-896 40 141 persero),tbk persero),tbk PROPN ijtc-896 40 142 19 19 NUM ijtc-896 40 143 tlkm tlkm NOUN ijtc-896 40 144 pt pt PROPN ijtc-896 40 145 telekomunikasi telekomunikasi PROPN ijtc-896 40 146 indonesia indonesia PROPN ijtc-896 40 147 , , PUNCT ijtc-896 40 148 tbk tbk PROPN ijtc-896 40 149 20 20 NUM ijtc-896 40 150 untr untr NOUN ijtc-896 40 151 pt pt PROPN ijtc-896 40 152 united united PROPN ijtc-896 40 153 tractors tractor NOUN ijtc-896 40 154 , , PUNCT ijtc-896 40 155 tbk tbk PROPN ijtc-896 40 156 21 21 NUM ijtc-896 40 157 unvr unvr ADJ ijtc-896 40 158 pt pt PROPN ijtc-896 40 159 unilever unilever PROPN ijtc-896 40 160 indonesia indonesia PROPN ijtc-896 40 161 , , PUNCT ijtc-896 40 162 tbk tbk PROPN ijtc-896 40 163 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc ADJ ijtc-896 40 164 financial financial ADJ ijtc-896 40 165 performance performance NOUN ijtc-896 40 166 as as ADP ijtc-896 40 167 a a DET ijtc-896 40 168 mediation mediation NOUN ijtc-896 40 169 of of ADP ijtc-896 40 170 tax tax NOUN ijtc-896 40 171 avoidance avoidance NOUN ijtc-896 40 172 determinants determinant NOUN ijtc-896 40 173 in in ADP ijtc-896 40 174 lq45 lq45 PROPN ijtc-896 40 175 companies company NOUN ijtc-896 40 176 on on ADP ijtc-896 40 177 the the DET ijtc-896 40 178 indonesia indonesia PROPN ijtc-896 40 179 stock stock PROPN ijtc-896 40 180 exchange exchange PROPN ijtc-896 40 181 azwar azwar PROPN ijtc-896 40 182 , , PUNCT ijtc-896 40 183 susanti susanti PROPN ijtc-896 40 184 , , PUNCT ijtc-896 40 185 and and CCONJ ijtc-896 40 186 supitriyani supitriyani VERB ijtc-896 40 187 818 818 NUM ijtc-896 40 188 | | ADV ijtc-896 40 189 ilomata ilomata PROPN ijtc-896 40 190 international international ADJ ijtc-896 40 191 journal journal NOUN ijtc-896 40 192 of of ADP ijtc-896 40 193 tax tax PROPN ijtc-896 40 194 & & CCONJ ijtc-896 40 195 accounting accounting PROPN ijtc-896 40 196 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc PROPN ijtc-896 40 197 22 22 NUM ijtc-896 40 198 wika wika X ijtc-896 40 199 pt pt PROPN ijtc-896 40 200 wijaya wijaya PROPN ijtc-896 40 201 karya karya PROPN ijtc-896 40 202 ( ( PUNCT ijtc-896 40 203 persero),tbk persero),tbk PROPN ijtc-896 40 204 source source NOUN ijtc-896 40 205 : : PUNCT ijtc-896 40 206 ( ( PUNCT ijtc-896 40 207 data datum NOUN ijtc-896 40 208 processed process VERB ijtc-896 40 209 , , PUNCT ijtc-896 40 210 2023 2023 NUM ijtc-896 40 211 ) ) PUNCT ijtc-896 40 212 data datum NOUN ijtc-896 40 213 types type NOUN ijtc-896 40 214 and and CCONJ ijtc-896 40 215 data datum NOUN ijtc-896 40 216 sources source NOUN ijtc-896 40 217 the the DET ijtc-896 40 218 data datum NOUN ijtc-896 40 219 used use VERB ijtc-896 40 220 is be AUX ijtc-896 40 221 secondary secondary ADJ ijtc-896 40 222 data datum NOUN ijtc-896 40 223 from from ADP ijtc-896 40 224 the the DET ijtc-896 40 225 idx idx NOUN ijtc-896 40 226 website website NOUN ijtc-896 40 227 , , PUNCT ijtc-896 40 228 the the DET ijtc-896 40 229 details detail NOUN ijtc-896 40 230 of of ADP ijtc-896 40 231 which which PRON ijtc-896 40 232 are be AUX ijtc-896 40 233 given give VERB ijtc-896 40 234 in in ADP ijtc-896 40 235 table table NOUN ijtc-896 40 236 5 5 NUM ijtc-896 40 237 . . PUNCT ijtc-896 40 238 table table NOUN ijtc-896 40 239 5 5 NUM ijtc-896 40 240 types type NOUN ijtc-896 40 241 of of ADP ijtc-896 40 242 research research NOUN ijtc-896 40 243 data datum NOUN ijtc-896 40 244 and and CCONJ ijtc-896 40 245 data datum NOUN ijtc-896 40 246 sources source NOUN ijtc-896 40 247 variable variable ADJ ijtc-896 40 248 data datum NOUN ijtc-896 40 249 analyzed analyze VERB ijtc-896 40 250 data datum NOUN ijtc-896 40 251 sources source NOUN ijtc-896 40 252 gcg gcg VERB ijtc-896 40 253 ( ( PUNCT ijtc-896 40 254 ki ki INTJ ijtc-896 40 255 ) ) PUNCT ijtc-896 40 256 number number NOUN ijtc-896 40 257 of of ADP ijtc-896 40 258 institutional institutional ADJ ijtc-896 40 259 shares share NOUN ijtc-896 40 260 and and CCONJ ijtc-896 40 261 number number NOUN ijtc-896 40 262 of of ADP ijtc-896 40 263 outstanding outstanding ADJ ijtc-896 40 264 shares share NOUN ijtc-896 40 265 for for ADP ijtc-896 40 266 the the DET ijtc-896 40 267 period period NOUN ijtc-896 40 268 2017 2017 NUM ijtc-896 40 269 - - SYM ijtc-896 40 270 2022 2022 NUM ijtc-896 40 271 indonesia indonesia PROPN ijtc-896 40 272 stock stock PROPN ijtc-896 40 273 exchange exchange PROPN ijtc-896 40 274 and and CCONJ ijtc-896 40 275 financial financial ADJ ijtc-896 40 276 statements statement NOUN ijtc-896 40 277 sales sale NOUN ijtc-896 40 278 growth growth NOUN ijtc-896 40 279 net net NOUN ijtc-896 40 280 salest sal ADJ ijtc-896 40 281 – – PUNCT ijtc-896 40 282 net net ADJ ijtc-896 40 283 salest-1 salest-1 PROPN ijtc-896 40 284 for for ADP ijtc-896 40 285 the the DET ijtc-896 40 286 period period NOUN ijtc-896 40 287 2017 2017 NUM ijtc-896 40 288 - - SYM ijtc-896 40 289 2022 2022 NUM ijtc-896 40 290 indonesia indonesia PROPN ijtc-896 40 291 stock stock PROPN ijtc-896 40 292 exchange exchange PROPN ijtc-896 40 293 and and CCONJ ijtc-896 40 294 financial financial ADJ ijtc-896 40 295 statements statement NOUN ijtc-896 40 296 firm firm ADJ ijtc-896 40 297 size size NOUN ijtc-896 40 298 total total ADJ ijtc-896 40 299 assets asset NOUN ijtc-896 40 300 for for ADP ijtc-896 40 301 the the DET ijtc-896 40 302 period period NOUN ijtc-896 40 303 20172022 20172022 NUM ijtc-896 40 304 indonesia indonesia PROPN ijtc-896 40 305 stock stock PROPN ijtc-896 40 306 exchange exchange PROPN ijtc-896 40 307 and and CCONJ ijtc-896 40 308 financial financial ADJ ijtc-896 40 309 statements statement NOUN ijtc-896 40 310 financial financial ADJ ijtc-896 40 311 performance performance NOUN ijtc-896 40 312 ( ( PUNCT ijtc-896 40 313 roa roa NOUN ijtc-896 40 314 ) ) PUNCT ijtc-896 40 315 net net ADJ ijtc-896 40 316 profit profit NOUN ijtc-896 40 317 after after ADP ijtc-896 40 318 tax tax NOUN ijtc-896 40 319 and and CCONJ ijtc-896 40 320 total total ADJ ijtc-896 40 321 assets asset NOUN ijtc-896 40 322 for for ADP ijtc-896 40 323 the the DET ijtc-896 40 324 2017 2017 NUM ijtc-896 40 325 - - SYM ijtc-896 40 326 2022 2022 NUM ijtc-896 40 327 period period NOUN ijtc-896 40 328 indonesia indonesia PROPN ijtc-896 40 329 stock stock PROPN ijtc-896 40 330 exchange exchange PROPN ijtc-896 40 331 and and CCONJ ijtc-896 40 332 financial financial ADJ ijtc-896 40 333 statements statement NOUN ijtc-896 40 334 tax tax NOUN ijtc-896 40 335 avoidance avoidance NOUN ijtc-896 40 336 payment payment NOUN ijtc-896 40 337 of of ADP ijtc-896 40 338 tax tax NOUN ijtc-896 40 339 and and CCONJ ijtc-896 40 340 profit profit NOUN ijtc-896 40 341 before before ADP ijtc-896 40 342 tax tax NOUN ijtc-896 40 343 for for ADP ijtc-896 40 344 the the DET ijtc-896 40 345 period period NOUN ijtc-896 40 346 2017 2017 NUM ijtc-896 40 347 - - SYM ijtc-896 40 348 2022 2022 NUM ijtc-896 40 349 indonesia indonesia PROPN ijtc-896 40 350 stock stock PROPN ijtc-896 40 351 exchange exchange PROPN ijtc-896 40 352 and and CCONJ ijtc-896 40 353 financial financial ADJ ijtc-896 40 354 statements statement NOUN ijtc-896 40 355 source source NOUN ijtc-896 40 356 : : PUNCT ijtc-896 40 357 ( ( PUNCT ijtc-896 40 358 data datum NOUN ijtc-896 40 359 processed process VERB ijtc-896 40 360 , , PUNCT ijtc-896 40 361 2023 2023 NUM ijtc-896 40 362 ) ) PUNCT ijtc-896 40 363 data datum NOUN ijtc-896 40 364 analysis analysis NOUN ijtc-896 40 365 techniques technique NOUN ijtc-896 40 366 1 1 NUM ijtc-896 40 367 . . PUNCT ijtc-896 41 1 the the DET ijtc-896 41 2 classical classical ADJ ijtc-896 41 3 assumption assumption NOUN ijtc-896 41 4 test test NOUN ijtc-896 41 5 is be AUX ijtc-896 41 6 performed perform VERB ijtc-896 41 7 to to PART ijtc-896 41 8 assess assess VERB ijtc-896 41 9 whether whether SCONJ ijtc-896 41 10 an an DET ijtc-896 41 11 ordinary ordinary ADJ ijtc-896 41 12 least least ADJ ijtc-896 41 13 squares square NOUN ijtc-896 41 14 ( ( PUNCT ijtc-896 41 15 ols ol NOUN ijtc-896 41 16 ) ) PUNCT ijtc-896 41 17 linear linear PROPN ijtc-896 41 18 regression regression NOUN ijtc-896 41 19 model model NOUN ijtc-896 41 20 has have VERB ijtc-896 41 21 classical classical ADJ ijtc-896 41 22 assumption assumption NOUN ijtc-896 41 23 problems problem NOUN ijtc-896 41 24 . . PUNCT ijtc-896 42 1 normality normality NOUN ijtc-896 42 2 , , PUNCT ijtc-896 42 3 multicollinearity multicollinearity NOUN ijtc-896 42 4 , , PUNCT ijtc-896 42 5 autocorrelation autocorrelation NOUN ijtc-896 42 6 and and CCONJ ijtc-896 42 7 heteroskedasticity heteroskedasticity NOUN ijtc-896 42 8 tests test NOUN ijtc-896 42 9 were be AUX ijtc-896 42 10 used use VERB ijtc-896 42 11 in in ADP ijtc-896 42 12 this this DET ijtc-896 42 13 study study NOUN ijtc-896 42 14 . . PUNCT ijtc-896 43 1 2 2 X ijtc-896 43 2 . . X ijtc-896 43 3 test test VERB ijtc-896 43 4 the the DET ijtc-896 43 5 correlation correlation NOUN ijtc-896 43 6 coefficient coefficient NOUN ijtc-896 43 7 ( ( PUNCT ijtc-896 43 8 r r NOUN ijtc-896 43 9 ) ) PUNCT ijtc-896 43 10 and and CCONJ ijtc-896 43 11 determination determination NOUN ijtc-896 43 12 ( ( PUNCT ijtc-896 43 13 adjusted adjust VERB ijtc-896 43 14 r r NOUN ijtc-896 43 15 square square NOUN ijtc-896 43 16 ) ) PUNCT ijtc-896 43 17 , , PUNCT ijtc-896 43 18 used use VERB ijtc-896 43 19 to to PART ijtc-896 43 20 measure measure VERB ijtc-896 43 21 how how SCONJ ijtc-896 43 22 much much ADJ ijtc-896 43 23 ability ability NOUN ijtc-896 43 24 all all DET ijtc-896 43 25 independent independent ADJ ijtc-896 43 26 variables variable NOUN ijtc-896 43 27 have have VERB ijtc-896 43 28 in in ADP ijtc-896 43 29 explaining explain VERB ijtc-896 43 30 their their PRON ijtc-896 43 31 dependent dependent ADJ ijtc-896 43 32 variables variable NOUN ijtc-896 43 33 ( ( PUNCT ijtc-896 43 34 ghozali ghozali ADJ ijtc-896 43 35 , , PUNCT ijtc-896 43 36 2016 2016 NUM ijtc-896 43 37 ) ) PUNCT ijtc-896 43 38 . . PUNCT ijtc-896 44 1 3 3 X ijtc-896 44 2 . . X ijtc-896 44 3 first first ADJ ijtc-896 44 4 hypothesis hypothesis NOUN ijtc-896 44 5 testing test VERB ijtc-896 44 6 1 1 NUM ijtc-896 44 7 ) ) PUNCT ijtc-896 44 8 a a DET ijtc-896 44 9 simultaneous simultaneous ADJ ijtc-896 44 10 significance significance NOUN ijtc-896 44 11 test test NOUN ijtc-896 44 12 ( ( PUNCT ijtc-896 44 13 f f X ijtc-896 44 14 - - PUNCT ijtc-896 44 15 test test NOUN ijtc-896 44 16 ) ) PUNCT ijtc-896 44 17 is be AUX ijtc-896 44 18 performed perform VERB ijtc-896 44 19 to to PART ijtc-896 44 20 show show VERB ijtc-896 44 21 whether whether SCONJ ijtc-896 44 22 all all DET ijtc-896 44 23 the the DET ijtc-896 44 24 independent independent ADJ ijtc-896 44 25 variables variable NOUN ijtc-896 44 26 simultaneously simultaneously ADV ijtc-896 44 27 or or CCONJ ijtc-896 44 28 together together ADV ijtc-896 44 29 have have VERB ijtc-896 44 30 a a DET ijtc-896 44 31 significant significant ADJ ijtc-896 44 32 effect effect NOUN ijtc-896 44 33 on on ADP ijtc-896 44 34 the the DET ijtc-896 44 35 dependent dependent ADJ ijtc-896 44 36 variable variable NOUN ijtc-896 44 37 . . PUNCT ijtc-896 45 1 when when SCONJ ijtc-896 45 2 using use VERB ijtc-896 45 3 an an DET ijtc-896 45 4 alpha alpha NOUN ijtc-896 45 5 of of ADP ijtc-896 45 6 5 5 NUM ijtc-896 45 7 % % NOUN ijtc-896 45 8 , , PUNCT ijtc-896 45 9 the the DET ijtc-896 45 10 test test NOUN ijtc-896 45 11 criterion criterion NOUN ijtc-896 45 12 is be AUX ijtc-896 45 13 sig sig NOUN ijtc-896 45 14 . . PUNCT ijtc-896 46 1 of of ADP ijtc-896 46 2 Ξ± Ξ± PRON ijtc-896 46 3 , , PUNCT ijtc-896 46 4 then then ADV ijtc-896 46 5 reject reject PROPN ijtc-896 46 6 h0 h0 PROPN ijtc-896 46 7 . . PUNCT ijtc-896 47 1 this this PRON ijtc-896 47 2 means mean VERB ijtc-896 47 3 that that SCONJ ijtc-896 47 4 simultaneously simultaneously ADV ijtc-896 47 5 gcg gcg NOUN ijtc-896 47 6 , , PUNCT ijtc-896 47 7 sales sale NOUN ijtc-896 47 8 growth growth NOUN ijtc-896 47 9 and and CCONJ ijtc-896 47 10 firm firm ADJ ijtc-896 47 11 size size NOUN ijtc-896 47 12 have have VERB ijtc-896 47 13 a a DET ijtc-896 47 14 significant significant ADJ ijtc-896 47 15 impact impact NOUN ijtc-896 47 16 on on ADP ijtc-896 47 17 tax tax NOUN ijtc-896 47 18 evasion evasion NOUN ijtc-896 47 19 and and CCONJ ijtc-896 47 20 vice vice NOUN ijtc-896 47 21 versa versa ADV ijtc-896 47 22 . . PUNCT ijtc-896 48 1 2 2 X ijtc-896 48 2 ) ) PUNCT ijtc-896 48 3 an an DET ijtc-896 48 4 individual individual ADJ ijtc-896 48 5 significance significance NOUN ijtc-896 48 6 test test NOUN ijtc-896 48 7 ( ( PUNCT ijtc-896 48 8 t t NOUN ijtc-896 48 9 - - PUNCT ijtc-896 48 10 test test NOUN ijtc-896 48 11 ) ) PUNCT ijtc-896 48 12 is be AUX ijtc-896 48 13 performed perform VERB ijtc-896 48 14 to to PART ijtc-896 48 15 show show VERB ijtc-896 48 16 whether whether SCONJ ijtc-896 48 17 individual individual ADJ ijtc-896 48 18 or or CCONJ ijtc-896 48 19 partially partially ADV ijtc-896 48 20 independent independent ADJ ijtc-896 48 21 variables variable NOUN ijtc-896 48 22 have have VERB ijtc-896 48 23 a a DET ijtc-896 48 24 significant significant ADJ ijtc-896 48 25 effect effect NOUN ijtc-896 48 26 on on ADP ijtc-896 48 27 the the DET ijtc-896 48 28 dependent dependent ADJ ijtc-896 48 29 variable variable NOUN ijtc-896 48 30 . . PUNCT ijtc-896 49 1 when when SCONJ ijtc-896 49 2 using use VERB ijtc-896 49 3 an an DET ijtc-896 49 4 alpha alpha NOUN ijtc-896 49 5 of of ADP ijtc-896 49 6 5 5 NUM ijtc-896 49 7 % % NOUN ijtc-896 49 8 or or CCONJ ijtc-896 49 9 0.05 0.05 NUM ijtc-896 49 10 , , PUNCT ijtc-896 49 11 the the DET ijtc-896 49 12 test test NOUN ijtc-896 49 13 criterion criterion NOUN ijtc-896 49 14 is be AUX ijtc-896 49 15 whether whether SCONJ ijtc-896 49 16 the the DET ijtc-896 49 17 sig sig NOUN ijtc-896 49 18 . . PUNCT ijtc-896 50 1 of of ADP ijtc-896 50 2 Ξ± Ξ± PRON ijtc-896 50 3 , , PUNCT ijtc-896 50 4 then then ADV ijtc-896 50 5 reject reject PROPN ijtc-896 50 6 h0 h0 PROPN ijtc-896 50 7 . . PUNCT ijtc-896 51 1 this this PRON ijtc-896 51 2 means mean VERB ijtc-896 51 3 that that SCONJ ijtc-896 51 4 gcg gcg NOUN ijtc-896 51 5 , , PUNCT ijtc-896 51 6 sales sale NOUN ijtc-896 51 7 growth growth NOUN ijtc-896 51 8 and and CCONJ ijtc-896 51 9 firm firm ADJ ijtc-896 51 10 size size NOUN ijtc-896 51 11 significantly significantly ADV ijtc-896 51 12 affect affect VERB ijtc-896 51 13 tax tax NOUN ijtc-896 51 14 evasion evasion NOUN ijtc-896 51 15 and and CCONJ ijtc-896 51 16 vice vice NOUN ijtc-896 51 17 versa versa ADV ijtc-896 51 18 . . PUNCT ijtc-896 52 1 4 4 X ijtc-896 52 2 . . X ijtc-896 52 3 testing test VERB ijtc-896 52 4 the the DET ijtc-896 52 5 second second ADJ ijtc-896 52 6 hypothesis hypothesis NOUN ijtc-896 52 7 in in ADP ijtc-896 52 8 this this DET ijtc-896 52 9 study study NOUN ijtc-896 52 10 , , PUNCT ijtc-896 52 11 the the DET ijtc-896 52 12 residual residual ADJ ijtc-896 52 13 test test NOUN ijtc-896 52 14 is be AUX ijtc-896 52 15 used use VERB ijtc-896 52 16 to to PART ijtc-896 52 17 test test VERB ijtc-896 52 18 the the DET ijtc-896 52 19 second second ADJ ijtc-896 52 20 hypothesis hypothesis NOUN ijtc-896 52 21 . . PUNCT ijtc-896 53 1 the the DET ijtc-896 53 2 residual residual ADJ ijtc-896 53 3 test test NOUN ijtc-896 53 4 is be AUX ijtc-896 53 5 performed perform VERB ijtc-896 53 6 by by ADP ijtc-896 53 7 transferring transfer VERB ijtc-896 53 8 the the DET ijtc-896 53 9 dependent dependent ADJ ijtc-896 53 10 variable variable NOUN ijtc-896 53 11 to to ADP ijtc-896 53 12 the the DET ijtc-896 53 13 absolute absolute ADJ ijtc-896 53 14 value value NOUN ijtc-896 53 15 of of ADP ijtc-896 53 16 the the DET ijtc-896 53 17 residual residual ADJ ijtc-896 53 18 regression regression NOUN ijtc-896 53 19 of of ADP ijtc-896 53 20 the the DET ijtc-896 53 21 independent independent ADJ ijtc-896 53 22 variable variable NOUN ijtc-896 53 23 on on ADP ijtc-896 53 24 the the DET ijtc-896 53 25 hypothesized hypothesized ADJ ijtc-896 53 26 variable variable NOUN ijtc-896 53 27 as as ADP ijtc-896 53 28 a a DET ijtc-896 53 29 moderating moderate VERB ijtc-896 53 30 variable variable NOUN ijtc-896 53 31 . . PUNCT ijtc-896 54 1 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc ADJ ijtc-896 54 2 financial financial ADJ ijtc-896 54 3 performance performance NOUN ijtc-896 54 4 as as ADP ijtc-896 54 5 a a DET ijtc-896 54 6 mediation mediation NOUN ijtc-896 54 7 of of ADP ijtc-896 54 8 tax tax NOUN ijtc-896 54 9 avoidance avoidance NOUN ijtc-896 54 10 determinants determinant NOUN ijtc-896 54 11 in in ADP ijtc-896 54 12 lq45 lq45 PROPN ijtc-896 54 13 companies company NOUN ijtc-896 54 14 on on ADP ijtc-896 54 15 the the DET ijtc-896 54 16 indonesia indonesia PROPN ijtc-896 54 17 stock stock PROPN ijtc-896 54 18 exchange exchange PROPN ijtc-896 54 19 azwar azwar PROPN ijtc-896 54 20 , , PUNCT ijtc-896 54 21 susanti susanti PROPN ijtc-896 54 22 , , PUNCT ijtc-896 54 23 and and CCONJ ijtc-896 54 24 supitriyani supitriyani ADJ ijtc-896 54 25 819 819 NUM ijtc-896 54 26 | | CCONJ ijtc-896 54 27 ilomata ilomata PROPN ijtc-896 54 28 international international ADJ ijtc-896 54 29 journal journal NOUN ijtc-896 54 30 of of ADP ijtc-896 54 31 tax tax PROPN ijtc-896 54 32 & & CCONJ ijtc-896 54 33 accounting accounting NOUN ijtc-896 54 34 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc PROPN ijtc-896 54 35 if if SCONJ ijtc-896 54 36 the the DET ijtc-896 54 37 regression regression NOUN ijtc-896 54 38 results result NOUN ijtc-896 54 39 are be AUX ijtc-896 54 40 significant significant ADJ ijtc-896 54 41 and and CCONJ ijtc-896 54 42 the the DET ijtc-896 54 43 regression regression NOUN ijtc-896 54 44 coefficient coefficient NOUN ijtc-896 54 45 is be AUX ijtc-896 54 46 negative negative ADJ ijtc-896 54 47 , , PUNCT ijtc-896 54 48 it it PRON ijtc-896 54 49 can can AUX ijtc-896 54 50 be be AUX ijtc-896 54 51 concluded conclude VERB ijtc-896 54 52 that that SCONJ ijtc-896 54 53 the the DET ijtc-896 54 54 variable variable NOUN ijtc-896 54 55 hypothesized hypothesize VERB ijtc-896 54 56 as as ADP ijtc-896 54 57 a a DET ijtc-896 54 58 moderating moderate VERB ijtc-896 54 59 variable variable NOUN ijtc-896 54 60 is be AUX ijtc-896 54 61 actually actually ADV ijtc-896 54 62 capable capable ADJ ijtc-896 54 63 of of ADP ijtc-896 54 64 regulating regulate VERB ijtc-896 54 65 the the DET ijtc-896 54 66 relationship relationship NOUN ijtc-896 54 67 between between ADP ijtc-896 54 68 the the DET ijtc-896 54 69 independent independent ADJ ijtc-896 54 70 variable variable NOUN ijtc-896 54 71 and and CCONJ ijtc-896 54 72 the the DET ijtc-896 54 73 dependent dependent ADJ ijtc-896 54 74 variable variable NOUN ijtc-896 54 75 . . PUNCT ijtc-896 55 1 with with ADP ijtc-896 55 2 the the DET ijtc-896 55 3 residual residual ADJ ijtc-896 55 4 model model NOUN ijtc-896 55 5 , , PUNCT ijtc-896 55 6 the the DET ijtc-896 55 7 regression regression NOUN ijtc-896 55 8 equation equation NOUN ijtc-896 55 9 can can AUX ijtc-896 55 10 be be AUX ijtc-896 55 11 formulated formulate VERB ijtc-896 55 12 as as SCONJ ijtc-896 55 13 follows follow VERB ijtc-896 55 14 : : PUNCT ijtc-896 56 1 m m VERB ijtc-896 56 2 = = PUNCT ijtc-896 56 3 a a PRON ijtc-896 56 4 + + X ijtc-896 56 5 b1x1 b1x1 NOUN ijtc-896 57 1 + + SYM ijtc-896 57 2 b2x2 b2x2 ADP ijtc-896 57 3 + + CCONJ ijtc-896 57 4 e e NOUN ijtc-896 57 5 .................................... .................................... PUNCT ijtc-896 57 6 ( ( PUNCT ijtc-896 57 7 suliyanto suliyanto NOUN ijtc-896 57 8 , , PUNCT ijtc-896 57 9 2011 2011 NUM ijtc-896 57 10 ) ) PUNCT ijtc-896 57 11 Η€eΗ€ Η€eΗ€ NOUN ijtc-896 57 12 = = PUNCT ijtc-896 57 13 a a DET ijtc-896 57 14 + + NUM ijtc-896 57 15 b1 b1 NOUN ijtc-896 57 16 y y PROPN ijtc-896 57 17 the the DET ijtc-896 57 18 criteria criterion NOUN ijtc-896 57 19 in in ADP ijtc-896 57 20 the the DET ijtc-896 57 21 residual residual ADJ ijtc-896 57 22 test test NOUN ijtc-896 57 23 include include VERB ijtc-896 57 24 : : PUNCT ijtc-896 57 25 1 1 X ijtc-896 57 26 ) ) PUNCT ijtc-896 57 27 if if SCONJ ijtc-896 57 28 the the DET ijtc-896 57 29 significance significance NOUN ijtc-896 57 30 of of ADP ijtc-896 57 31 ≀ ≀ NOUN ijtc-896 57 32 0.05 0.05 NUM ijtc-896 57 33 , , PUNCT ijtc-896 57 34 then then ADV ijtc-896 57 35 h0 h0 PROPN ijtc-896 57 36 is be AUX ijtc-896 57 37 rejected reject VERB ijtc-896 57 38 , , PUNCT ijtc-896 57 39 meaning mean VERB ijtc-896 57 40 that that SCONJ ijtc-896 57 41 financial financial ADJ ijtc-896 57 42 performance performance NOUN ijtc-896 57 43 is be AUX ijtc-896 57 44 able able ADJ ijtc-896 57 45 to to PART ijtc-896 57 46 moderate moderate VERB ijtc-896 57 47 the the DET ijtc-896 57 48 effect effect NOUN ijtc-896 57 49 of of ADP ijtc-896 57 50 gcg gcg NOUN ijtc-896 57 51 , , PUNCT ijtc-896 57 52 sales sale NOUN ijtc-896 57 53 growth growth NOUN ijtc-896 57 54 and and CCONJ ijtc-896 57 55 firm firm ADJ ijtc-896 57 56 size size NOUN ijtc-896 57 57 on on ADP ijtc-896 57 58 tax tax NOUN ijtc-896 57 59 avoidance avoidance NOUN ijtc-896 57 60 . . PUNCT ijtc-896 58 1 2 2 X ijtc-896 58 2 ) ) PUNCT ijtc-896 58 3 if if SCONJ ijtc-896 58 4 the the DET ijtc-896 58 5 significance significance NOUN ijtc-896 58 6 > > X ijtc-896 58 7 0.05 0.05 NUM ijtc-896 58 8 , , PUNCT ijtc-896 58 9 then then ADV ijtc-896 58 10 h0 h0 PROPN ijtc-896 58 11 is be AUX ijtc-896 58 12 accepted accept VERB ijtc-896 58 13 , , PUNCT ijtc-896 58 14 meaning mean VERB ijtc-896 58 15 that that SCONJ ijtc-896 58 16 financial financial ADJ ijtc-896 58 17 performance performance NOUN ijtc-896 58 18 is be AUX ijtc-896 58 19 unable unable ADJ ijtc-896 58 20 to to PART ijtc-896 58 21 moderate moderate VERB ijtc-896 58 22 the the DET ijtc-896 58 23 effect effect NOUN ijtc-896 58 24 of of ADP ijtc-896 58 25 gcg gcg NOUN ijtc-896 58 26 , , PUNCT ijtc-896 58 27 sales sale NOUN ijtc-896 58 28 growth growth NOUN ijtc-896 58 29 and and CCONJ ijtc-896 58 30 firm firm ADJ ijtc-896 58 31 size size NOUN ijtc-896 58 32 on on ADP ijtc-896 58 33 tax tax NOUN ijtc-896 58 34 avoidance avoidance NOUN ijtc-896 58 35 . . PUNCT ijtc-896 59 1 result result NOUN ijtc-896 59 2 and and CCONJ ijtc-896 59 3 discussion discussion NOUN ijtc-896 59 4 test test NOUN ijtc-896 59 5 classical classical ADJ ijtc-896 59 6 assumptions assumption NOUN ijtc-896 59 7 before before ADP ijtc-896 59 8 transformation transformation NOUN ijtc-896 59 9 1 1 NUM ijtc-896 59 10 ) ) PUNCT ijtc-896 59 11 normality normality NOUN ijtc-896 59 12 test test NOUN ijtc-896 59 13 table table NOUN ijtc-896 59 14 6 6 NUM ijtc-896 59 15 normality normality NOUN ijtc-896 59 16 test test NOUN ijtc-896 59 17 results result VERB ijtc-896 59 18 one one NUM ijtc-896 59 19 - - PUNCT ijtc-896 59 20 sample sample NOUN ijtc-896 59 21 kolmogorov kolmogorov ADJ ijtc-896 59 22 - - PUNCT ijtc-896 59 23 smirnov smirnov PROPN ijtc-896 59 24 test test NOUN ijtc-896 60 1 ki ki PROPN ijtc-896 60 2 sg sg PROPN ijtc-896 60 3 ln_tota ln_tota PROPN ijtc-896 60 4 l_aset l_aset VERB ijtc-896 60 5 roa roa PROPN ijtc-896 60 6 ta ta PROPN ijtc-896 60 7 n n CCONJ ijtc-896 60 8 132 132 NUM ijtc-896 60 9 132 132 NUM ijtc-896 60 10 132 132 NUM ijtc-896 60 11 132 132 NUM ijtc-896 60 12 132 132 NUM ijtc-896 60 13 normal normal ADJ ijtc-896 60 14 parametersa parametersa NOUN ijtc-896 60 15 , , PUNCT ijtc-896 60 16 b b NOUN ijtc-896 61 1 mean mean NOUN ijtc-896 61 2 6207.1515 6207.1515 NUM ijtc-896 62 1 15 15 NUM ijtc-896 62 2 1312.9621 1312.9621 NUM ijtc-896 62 3 21 21 NUM ijtc-896 62 4 317291.5 317291.5 NUM ijtc-896 62 5 75758 75758 NUM ijtc-896 62 6 878.363636 878.363636 NUM ijtc-896 62 7 5598.393939 5598.393939 NUM ijtc-896 62 8 std std NOUN ijtc-896 62 9 . . PUNCT ijtc-896 62 10 deviation deviation NOUN ijtc-896 62 11 1235.6266 1235.6266 NUM ijtc-896 62 12 666 666 NUM ijtc-896 63 1 3589.7639 3589.7639 NUM ijtc-896 63 2 196 196 NUM ijtc-896 63 3 7693.639 7693.639 PROPN ijtc-896 63 4 5304 5304 NUM ijtc-896 63 5 889.3797159 889.3797159 NUM ijtc-896 63 6 8916.0957958 8916.0957958 NUM ijtc-896 63 7 most most ADV ijtc-896 63 8 extreme extreme ADJ ijtc-896 63 9 differences difference NOUN ijtc-896 63 10 absolute absolute ADJ ijtc-896 63 11 .129 .129 NUM ijtc-896 63 12 .186 .186 NUM ijtc-896 63 13 .171 .171 NUM ijtc-896 63 14 .171 .171 NUM ijtc-896 63 15 .274 .274 NUM ijtc-896 63 16 positive positive ADJ ijtc-896 63 17 .129 .129 NUM ijtc-896 63 18 .186 .186 NUM ijtc-896 63 19 .171 .171 NUM ijtc-896 63 20 .171 .171 NUM ijtc-896 63 21 .274 .274 NUM ijtc-896 63 22 negative negative ADJ ijtc-896 63 23 -.098 -.098 PROPN ijtc-896 63 24 -.168 -.168 PROPN ijtc-896 63 25 -.138 -.138 PROPN ijtc-896 63 26 -.138 -.138 PROPN ijtc-896 63 27 -.253 -.253 PROPN ijtc-896 63 28 kolmogorov kolmogorov ADJ ijtc-896 63 29 - - PUNCT ijtc-896 63 30 smirnov smirnov NOUN ijtc-896 63 31 z z NOUN ijtc-896 63 32 1.487 1.487 NUM ijtc-896 63 33 2.133 2.133 NUM ijtc-896 63 34 .815 .815 NUM ijtc-896 63 35 1.965 1.965 NUM ijtc-896 63 36 3.151 3.151 NUM ijtc-896 63 37 asymp asymp NOUN ijtc-896 63 38 . . PUNCT ijtc-896 64 1 sig sig PROPN ijtc-896 64 2 . . PUNCT ijtc-896 65 1 ( ( PUNCT ijtc-896 65 2 2 2 NUM ijtc-896 65 3 - - PUNCT ijtc-896 65 4 tailed tailed ADJ ijtc-896 65 5 ) ) PUNCT ijtc-896 65 6 .024 .024 NUM ijtc-896 65 7 .000 .000 NUM ijtc-896 65 8 .520 .520 NUM ijtc-896 65 9 .001 .001 NUM ijtc-896 65 10 .001 .001 NUM ijtc-896 65 11 source source NOUN ijtc-896 65 12 : : PUNCT ijtc-896 65 13 ( ( PUNCT ijtc-896 65 14 data datum NOUN ijtc-896 65 15 processed process VERB ijtc-896 65 16 , , PUNCT ijtc-896 65 17 2023 2023 NUM ijtc-896 65 18 ) ) PUNCT ijtc-896 65 19 from from ADP ijtc-896 65 20 table table NOUN ijtc-896 65 21 6 6 NUM ijtc-896 65 22 , , PUNCT ijtc-896 65 23 it it PRON ijtc-896 65 24 is be AUX ijtc-896 65 25 explained explain VERB ijtc-896 65 26 that that SCONJ ijtc-896 65 27 the the DET ijtc-896 65 28 variable variable NOUN ijtc-896 65 29 of of ADP ijtc-896 65 30 managerial managerial ADJ ijtc-896 65 31 ownership ownership NOUN ijtc-896 65 32 has have VERB ijtc-896 65 33 a a DET ijtc-896 65 34 value value NOUN ijtc-896 65 35 of of ADP ijtc-896 65 36 0.024 0.024 NUM ijtc-896 65 37 , , PUNCT ijtc-896 65 38 sales sale NOUN ijtc-896 65 39 growth growth NOUN ijtc-896 65 40 is be AUX ijtc-896 65 41 0.000 0.000 NUM ijtc-896 65 42 , , PUNCT ijtc-896 65 43 return return VERB ijtc-896 65 44 on on ADP ijtc-896 65 45 assets asset NOUN ijtc-896 65 46 is be AUX ijtc-896 65 47 0.001 0.001 NUM ijtc-896 65 48 , , PUNCT ijtc-896 65 49 and and CCONJ ijtc-896 65 50 tax tax NOUN ijtc-896 65 51 evasion evasion NOUN ijtc-896 65 52 is be AUX ijtc-896 65 53 0.001 0.001 NUM ijtc-896 65 54 , , PUNCT ijtc-896 65 55 which which PRON ijtc-896 65 56 shows show VERB ijtc-896 65 57 that that SCONJ ijtc-896 65 58 the the DET ijtc-896 65 59 value value NOUN ijtc-896 65 60 is be AUX ijtc-896 65 61 lower low ADJ ijtc-896 65 62 at at ADP ijtc-896 65 63 Ξ± Ξ± NOUN ijtc-896 65 64 = = NOUN ijtc-896 65 65 0.05 0.05 NUM ijtc-896 65 66 , , PUNCT ijtc-896 65 67 while while SCONJ ijtc-896 65 68 ln_total ln_total PROPN ijtc-896 65 69 . . PUNCT ijtc-896 66 1 assets asset NOUN ijtc-896 66 2 is be AUX ijtc-896 66 3 higher high ADJ ijtc-896 66 4 at at ADP ijtc-896 66 5 Ξ± Ξ± NOUN ijtc-896 66 6 = = NOUN ijtc-896 66 7 0.05 0.05 NUM ijtc-896 66 8 , , PUNCT ijtc-896 66 9 namely namely ADV ijtc-896 66 10 0.520 0.520 NUM ijtc-896 66 11 , , PUNCT ijtc-896 66 12 so so SCONJ ijtc-896 66 13 it it PRON ijtc-896 66 14 can can AUX ijtc-896 66 15 be be AUX ijtc-896 66 16 concluded conclude VERB ijtc-896 66 17 that that SCONJ ijtc-896 66 18 the the DET ijtc-896 66 19 data data NOUN ijtc-896 66 20 is be AUX ijtc-896 66 21 not not PART ijtc-896 66 22 normally normally ADV ijtc-896 66 23 distributed distribute VERB ijtc-896 66 24 . . PUNCT ijtc-896 67 1 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc ADJ ijtc-896 67 2 financial financial ADJ ijtc-896 67 3 performance performance NOUN ijtc-896 67 4 as as ADP ijtc-896 67 5 a a DET ijtc-896 67 6 mediation mediation NOUN ijtc-896 67 7 of of ADP ijtc-896 67 8 tax tax NOUN ijtc-896 67 9 avoidance avoidance NOUN ijtc-896 67 10 determinants determinant NOUN ijtc-896 67 11 in in ADP ijtc-896 67 12 lq45 lq45 PROPN ijtc-896 67 13 companies company NOUN ijtc-896 67 14 on on ADP ijtc-896 67 15 the the DET ijtc-896 67 16 indonesia indonesia PROPN ijtc-896 67 17 stock stock PROPN ijtc-896 67 18 exchange exchange PROPN ijtc-896 67 19 azwar azwar PROPN ijtc-896 67 20 , , PUNCT ijtc-896 67 21 susanti susanti PROPN ijtc-896 67 22 , , PUNCT ijtc-896 67 23 and and CCONJ ijtc-896 67 24 supitriyani supitriyani PROPN ijtc-896 67 25 820 820 NUM ijtc-896 67 26 | | ADV ijtc-896 67 27 ilomata ilomata PROPN ijtc-896 67 28 international international ADJ ijtc-896 67 29 journal journal NOUN ijtc-896 67 30 of of ADP ijtc-896 67 31 tax tax PROPN ijtc-896 67 32 & & CCONJ ijtc-896 67 33 accounting account VERB ijtc-896 67 34 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc PROPN ijtc-896 67 35 2 2 NUM ijtc-896 67 36 ) ) PUNCT ijtc-896 67 37 multicollinearity multicollinearity NOUN ijtc-896 67 38 test test NOUN ijtc-896 67 39 table table NOUN ijtc-896 67 40 7 7 NUM ijtc-896 67 41 multicollinearity multicollinearity NOUN ijtc-896 67 42 test test NOUN ijtc-896 67 43 model model NOUN ijtc-896 67 44 collinearity collinearity PROPN ijtc-896 67 45 statistics statistic NOUN ijtc-896 67 46 tolerance tolerance NOUN ijtc-896 67 47 vif vif NOUN ijtc-896 67 48 1 1 NUM ijtc-896 67 49 ( ( PUNCT ijtc-896 67 50 constant constant ADJ ijtc-896 67 51 ) ) PUNCT ijtc-896 67 52 ki ki PROPN ijtc-896 67 53 .918 .918 NUM ijtc-896 67 54 1.089 1.089 NUM ijtc-896 67 55 sg sg PROPN ijtc-896 67 56 .994 .994 NUM ijtc-896 67 57 1.006 1.006 NUM ijtc-896 67 58 ln_total_aset ln_total_aset NOUN ijtc-896 67 59 .923 .923 NUM ijtc-896 67 60 1.083 1.083 NUM ijtc-896 67 61 source source NOUN ijtc-896 67 62 : : PUNCT ijtc-896 67 63 ( ( PUNCT ijtc-896 67 64 data datum NOUN ijtc-896 67 65 processed process VERB ijtc-896 67 66 , , PUNCT ijtc-896 67 67 2023 2023 NUM ijtc-896 67 68 ) ) PUNCT ijtc-896 67 69 from from ADP ijtc-896 67 70 table table NOUN ijtc-896 67 71 7 7 NUM ijtc-896 67 72 , , PUNCT ijtc-896 67 73 it it PRON ijtc-896 67 74 can can AUX ijtc-896 67 75 be be AUX ijtc-896 67 76 concluded conclude VERB ijtc-896 67 77 from from ADP ijtc-896 67 78 table table NOUN ijtc-896 67 79 7 7 NUM ijtc-896 67 80 that that SCONJ ijtc-896 67 81 the the DET ijtc-896 67 82 tolerance tolerance NOUN ijtc-896 67 83 value value NOUN ijtc-896 67 84 of of ADP ijtc-896 67 85 each each DET ijtc-896 67 86 variable variable NOUN ijtc-896 67 87 is be AUX ijtc-896 67 88 greater great ADJ ijtc-896 67 89 than than ADP ijtc-896 67 90 0.1 0.1 NUM ijtc-896 67 91 , , PUNCT ijtc-896 67 92 namely namely ADV ijtc-896 67 93 0.918 0.918 NUM ijtc-896 67 94 ( ( PUNCT ijtc-896 67 95 institutional institutional ADJ ijtc-896 67 96 ownership ownership NOUN ijtc-896 67 97 ) ) PUNCT ijtc-896 67 98 , , PUNCT ijtc-896 67 99 0.994 0.994 NUM ijtc-896 67 100 ( ( PUNCT ijtc-896 67 101 sales sale NOUN ijtc-896 67 102 growth growth NOUN ijtc-896 67 103 ) ) PUNCT ijtc-896 67 104 and and CCONJ ijtc-896 67 105 0.923 0.923 NUM ijtc-896 67 106 ( ( PUNCT ijtc-896 67 107 ln_total ln_total ADJ ijtc-896 67 108 assets asset NOUN ijtc-896 67 109 ) ) PUNCT ijtc-896 67 110 . . PUNCT ijtc-896 68 1 in in ADP ijtc-896 68 2 addition addition NOUN ijtc-896 68 3 , , PUNCT ijtc-896 68 4 the the DET ijtc-896 68 5 vif vif NOUN ijtc-896 68 6 value value NOUN ijtc-896 68 7 of of ADP ijtc-896 68 8 each each DET ijtc-896 68 9 research research NOUN ijtc-896 68 10 variable variable NOUN ijtc-896 68 11 shows show VERB ijtc-896 68 12 that that SCONJ ijtc-896 68 13 it it PRON ijtc-896 68 14 is be AUX ijtc-896 68 15 less less ADJ ijtc-896 68 16 than than ADP ijtc-896 68 17 10 10 NUM ijtc-896 68 18 , , PUNCT ijtc-896 68 19 namely namely ADV ijtc-896 68 20 1.089 1.089 NUM ijtc-896 68 21 ( ( PUNCT ijtc-896 68 22 institutional institutional ADJ ijtc-896 68 23 ownership ownership NOUN ijtc-896 68 24 ) ) PUNCT ijtc-896 68 25 , , PUNCT ijtc-896 68 26 1.006 1.006 NUM ijtc-896 68 27 ( ( PUNCT ijtc-896 68 28 sales sale NOUN ijtc-896 68 29 growth growth NOUN ijtc-896 68 30 ) ) PUNCT ijtc-896 68 31 , , PUNCT ijtc-896 68 32 and and CCONJ ijtc-896 68 33 1.083 1.083 NUM ijtc-896 68 34 ( ( PUNCT ijtc-896 68 35 ln_total ln_total ADJ ijtc-896 68 36 assets asset NOUN ijtc-896 68 37 ) ) PUNCT ijtc-896 68 38 . . PUNCT ijtc-896 69 1 thus thus ADV ijtc-896 69 2 , , PUNCT ijtc-896 69 3 it it PRON ijtc-896 69 4 can can AUX ijtc-896 69 5 be be AUX ijtc-896 69 6 concluded conclude VERB ijtc-896 69 7 that that SCONJ ijtc-896 69 8 this this DET ijtc-896 69 9 study study NOUN ijtc-896 69 10 did do AUX ijtc-896 69 11 not not PART ijtc-896 69 12 show show VERB ijtc-896 69 13 multicollinearity multicollinearity NOUN ijtc-896 69 14 . . PUNCT ijtc-896 70 1 3 3 X ijtc-896 70 2 ) ) PUNCT ijtc-896 70 3 heteroscedasticity heteroscedasticity NOUN ijtc-896 70 4 test test NOUN ijtc-896 70 5 source source NOUN ijtc-896 70 6 : : PUNCT ijtc-896 70 7 ( ( PUNCT ijtc-896 70 8 data datum NOUN ijtc-896 70 9 processed process VERB ijtc-896 70 10 , , PUNCT ijtc-896 70 11 2023 2023 NUM ijtc-896 70 12 ) ) PUNCT ijtc-896 70 13 figure figure NOUN ijtc-896 70 14 1 1 NUM ijtc-896 70 15 heteroscedasticity heteroscedasticity NOUN ijtc-896 70 16 test test NOUN ijtc-896 70 17 if if SCONJ ijtc-896 70 18 you you PRON ijtc-896 70 19 look look VERB ijtc-896 70 20 at at ADP ijtc-896 70 21 figure figure NOUN ijtc-896 70 22 1 1 NUM ijtc-896 70 23 , , PUNCT ijtc-896 70 24 the the DET ijtc-896 70 25 points point NOUN ijtc-896 70 26 are be AUX ijtc-896 70 27 not not PART ijtc-896 70 28 randomly randomly ADV ijtc-896 70 29 distributed distribute VERB ijtc-896 70 30 and and CCONJ ijtc-896 70 31 do do AUX ijtc-896 70 32 not not PART ijtc-896 70 33 form form VERB ijtc-896 70 34 a a DET ijtc-896 70 35 specific specific ADJ ijtc-896 70 36 pattern pattern NOUN ijtc-896 70 37 , , PUNCT ijtc-896 70 38 so so SCONJ ijtc-896 70 39 this this DET ijtc-896 70 40 regression regression NOUN ijtc-896 70 41 model model NOUN ijtc-896 70 42 has have VERB ijtc-896 70 43 a a DET ijtc-896 70 44 heteroskedasticity heteroskedasticity NOUN ijtc-896 70 45 problem problem NOUN ijtc-896 70 46 . . PUNCT ijtc-896 71 1 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc ADJ ijtc-896 71 2 financial financial ADJ ijtc-896 71 3 performance performance NOUN ijtc-896 71 4 as as ADP ijtc-896 71 5 a a DET ijtc-896 71 6 mediation mediation NOUN ijtc-896 71 7 of of ADP ijtc-896 71 8 tax tax NOUN ijtc-896 71 9 avoidance avoidance NOUN ijtc-896 71 10 determinants determinant NOUN ijtc-896 71 11 in in ADP ijtc-896 71 12 lq45 lq45 PROPN ijtc-896 71 13 companies company NOUN ijtc-896 71 14 on on ADP ijtc-896 71 15 the the DET ijtc-896 71 16 indonesia indonesia PROPN ijtc-896 71 17 stock stock PROPN ijtc-896 71 18 exchange exchange PROPN ijtc-896 71 19 azwar azwar PROPN ijtc-896 71 20 , , PUNCT ijtc-896 71 21 susanti susanti PROPN ijtc-896 71 22 , , PUNCT ijtc-896 71 23 and and CCONJ ijtc-896 71 24 supitriyani supitriyani VERB ijtc-896 71 25 821 821 NUM ijtc-896 71 26 | | ADV ijtc-896 71 27 ilomata ilomata PROPN ijtc-896 71 28 international international ADJ ijtc-896 71 29 journal journal NOUN ijtc-896 71 30 of of ADP ijtc-896 71 31 tax tax PROPN ijtc-896 71 32 & & CCONJ ijtc-896 71 33 accounting account VERB ijtc-896 71 34 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc PROPN ijtc-896 71 35 4 4 NUM ijtc-896 71 36 ) ) PUNCT ijtc-896 71 37 autocorrelation autocorrelation NOUN ijtc-896 71 38 test test NOUN ijtc-896 71 39 table table NOUN ijtc-896 71 40 8 8 NUM ijtc-896 71 41 autocorrelation autocorrelation NOUN ijtc-896 71 42 test test NOUN ijtc-896 71 43 results result NOUN ijtc-896 71 44 model model NOUN ijtc-896 71 45 r r NOUN ijtc-896 71 46 r r NOUN ijtc-896 71 47 square square ADJ ijtc-896 71 48 adjusted adjust VERB ijtc-896 71 49 r r NOUN ijtc-896 71 50 square square ADJ ijtc-896 71 51 std std NOUN ijtc-896 71 52 . . PUNCT ijtc-896 72 1 error error NOUN ijtc-896 72 2 of of ADP ijtc-896 72 3 the the DET ijtc-896 72 4 estimate estimate NOUN ijtc-896 72 5 durbinwatson durbinwatson NOUN ijtc-896 72 6 1 1 NUM ijtc-896 72 7 .229a .229a PROPN ijtc-896 72 8 .052 .052 NUM ijtc-896 72 9 .030 .030 NUM ijtc-896 72 10 8780.1624103 8780.1624103 NUM ijtc-896 72 11 2.181 2.181 NUM ijtc-896 72 12 source source NOUN ijtc-896 72 13 : : PUNCT ijtc-896 72 14 ( ( PUNCT ijtc-896 72 15 data datum NOUN ijtc-896 72 16 processed process VERB ijtc-896 72 17 , , PUNCT ijtc-896 72 18 2023 2023 NUM ijtc-896 72 19 ) ) PUNCT ijtc-896 72 20 from from ADP ijtc-896 72 21 the the DET ijtc-896 72 22 results result NOUN ijtc-896 72 23 of of ADP ijtc-896 72 24 table table NOUN ijtc-896 72 25 8 8 NUM ijtc-896 72 26 provides provide VERB ijtc-896 72 27 information information NOUN ijtc-896 72 28 that that SCONJ ijtc-896 72 29 du du PROPN ijtc-896 72 30 < < X ijtc-896 72 31 d d X ijtc-896 72 32 < < X ijtc-896 72 33 4 4 NUM ijtc-896 72 34 du du NOUN ijtc-896 72 35 or or CCONJ ijtc-896 72 36 1.7624 1.7624 NUM ijtc-896 72 37 < < X ijtc-896 72 38 2.181 2.181 NUM ijtc-896 72 39 < < X ijtc-896 72 40 2.2376 2.2376 NUM ijtc-896 72 41 deciding decide VERB ijtc-896 72 42 that that SCONJ ijtc-896 72 43 there there PRON ijtc-896 72 44 is be VERB ijtc-896 72 45 no no DET ijtc-896 72 46 positive positive ADJ ijtc-896 72 47 or or CCONJ ijtc-896 72 48 negative negative ADJ ijtc-896 72 49 autocorrelation autocorrelation NOUN ijtc-896 72 50 does do AUX ijtc-896 72 51 not not PART ijtc-896 72 52 reject reject VERB ijtc-896 72 53 the the DET ijtc-896 72 54 conclusion conclusion NOUN ijtc-896 72 55 . . PUNCT ijtc-896 73 1 1 1 X ijtc-896 73 2 . . X ijtc-896 73 3 test test NOUN ijtc-896 73 4 classical classical ADJ ijtc-896 73 5 assumptions assumption NOUN ijtc-896 73 6 after after ADP ijtc-896 73 7 transformation transformation NOUN ijtc-896 73 8 1 1 NUM ijtc-896 73 9 ) ) PUNCT ijtc-896 73 10 normality normality NOUN ijtc-896 73 11 test test NOUN ijtc-896 73 12 table table NOUN ijtc-896 73 13 9 9 NUM ijtc-896 73 14 normality normality NOUN ijtc-896 73 15 test test NOUN ijtc-896 73 16 results result VERB ijtc-896 73 17 one one NUM ijtc-896 73 18 - - PUNCT ijtc-896 73 19 sample sample NOUN ijtc-896 73 20 kolmogorov kolmogorov ADJ ijtc-896 73 21 - - PUNCT ijtc-896 73 22 smirnov smirnov ADJ ijtc-896 73 23 test test NOUN ijtc-896 73 24 unstandardized unstandardize VERB ijtc-896 73 25 residual residual ADJ ijtc-896 73 26 n n CCONJ ijtc-896 73 27 101 101 NUM ijtc-896 73 28 normal normal ADJ ijtc-896 73 29 parametersa parametersa NOUN ijtc-896 73 30 , , PUNCT ijtc-896 73 31 b b PROPN ijtc-896 74 1 mean mean ADJ ijtc-896 74 2 .0000000 .0000000 NUM ijtc-896 75 1 std std NOUN ijtc-896 75 2 . . PUNCT ijtc-896 76 1 deviation deviation NOUN ijtc-896 76 2 .70692951 .70692951 NOUN ijtc-896 76 3 most most ADV ijtc-896 76 4 extreme extreme ADJ ijtc-896 76 5 differences difference NOUN ijtc-896 76 6 absolute absolute ADJ ijtc-896 76 7 .113 .113 NUM ijtc-896 76 8 positive positive ADJ ijtc-896 76 9 .076 .076 NUM ijtc-896 76 10 negative negative ADJ ijtc-896 76 11 -.113 -.113 ADJ ijtc-896 76 12 kolmogorov kolmogorov ADJ ijtc-896 76 13 - - PUNCT ijtc-896 76 14 smirnov smirnov PROPN ijtc-896 76 15 z z NOUN ijtc-896 76 16 1.138 1.138 NUM ijtc-896 76 17 asymp asymp NOUN ijtc-896 76 18 . . PUNCT ijtc-896 77 1 sig sig PROPN ijtc-896 77 2 . . PUNCT ijtc-896 78 1 ( ( PUNCT ijtc-896 78 2 2 2 NUM ijtc-896 78 3 - - PUNCT ijtc-896 78 4 tailed tailed ADJ ijtc-896 78 5 ) ) PUNCT ijtc-896 78 6 .150 .150 NUM ijtc-896 78 7 source source NOUN ijtc-896 78 8 : : PUNCT ijtc-896 78 9 ( ( PUNCT ijtc-896 78 10 data datum NOUN ijtc-896 78 11 processed process VERB ijtc-896 78 12 , , PUNCT ijtc-896 78 13 2023 2023 NUM ijtc-896 78 14 ) ) PUNCT ijtc-896 78 15 from from ADP ijtc-896 78 16 table table NOUN ijtc-896 78 17 9 9 NUM ijtc-896 78 18 it it PRON ijtc-896 78 19 is be AUX ijtc-896 78 20 explained explain VERB ijtc-896 78 21 that that SCONJ ijtc-896 78 22 the the DET ijtc-896 78 23 value value NOUN ijtc-896 78 24 of of ADP ijtc-896 78 25 asymp asymp PROPN ijtc-896 78 26 . . PUNCT ijtc-896 79 1 sig sig PROPN ijtc-896 79 2 . . PUNCT ijtc-896 80 1 ( ( PUNCT ijtc-896 80 2 2 2 NUM ijtc-896 80 3 tailed tail VERB ijtc-896 80 4 ) ) PUNCT ijtc-896 80 5 is be AUX ijtc-896 80 6 at at ADP ijtc-896 80 7 0.150 0.150 NUM ijtc-896 80 8 which which PRON ijtc-896 80 9 is be AUX ijtc-896 80 10 greater great ADJ ijtc-896 80 11 Ξ± Ξ± NOUN ijtc-896 80 12 = = NOUN ijtc-896 80 13 0.05 0.05 NUM ijtc-896 80 14 so so SCONJ ijtc-896 80 15 that that SCONJ ijtc-896 80 16 the the DET ijtc-896 80 17 data data NOUN ijtc-896 80 18 is be AUX ijtc-896 80 19 normally normally ADV ijtc-896 80 20 distributed distribute VERB ijtc-896 80 21 . . PUNCT ijtc-896 81 1 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc ADJ ijtc-896 81 2 financial financial ADJ ijtc-896 81 3 performance performance NOUN ijtc-896 81 4 as as ADP ijtc-896 81 5 a a DET ijtc-896 81 6 mediation mediation NOUN ijtc-896 81 7 of of ADP ijtc-896 81 8 tax tax NOUN ijtc-896 81 9 avoidance avoidance NOUN ijtc-896 81 10 determinants determinant NOUN ijtc-896 81 11 in in ADP ijtc-896 81 12 lq45 lq45 PROPN ijtc-896 81 13 companies company NOUN ijtc-896 81 14 on on ADP ijtc-896 81 15 the the DET ijtc-896 81 16 indonesia indonesia PROPN ijtc-896 81 17 stock stock PROPN ijtc-896 81 18 exchange exchange PROPN ijtc-896 81 19 azwar azwar PROPN ijtc-896 81 20 , , PUNCT ijtc-896 81 21 susanti susanti PROPN ijtc-896 81 22 , , PUNCT ijtc-896 81 23 and and CCONJ ijtc-896 81 24 supitriyani supitriyani PROPN ijtc-896 81 25 822 822 NUM ijtc-896 81 26 | | ADV ijtc-896 81 27 ilomata ilomata PROPN ijtc-896 81 28 international international ADJ ijtc-896 81 29 journal journal NOUN ijtc-896 81 30 of of ADP ijtc-896 81 31 tax tax PROPN ijtc-896 81 32 & & CCONJ ijtc-896 81 33 accounting account VERB ijtc-896 81 34 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc PROPN ijtc-896 81 35 2 2 NUM ijtc-896 81 36 ) ) PUNCT ijtc-896 81 37 multicollinearity multicollinearity NOUN ijtc-896 81 38 test test NOUN ijtc-896 81 39 table table NOUN ijtc-896 81 40 10 10 NUM ijtc-896 81 41 multicollinearity multicollinearity NOUN ijtc-896 81 42 test test NOUN ijtc-896 81 43 model model NOUN ijtc-896 81 44 collinearity collinearity PROPN ijtc-896 81 45 statistics statistic NOUN ijtc-896 81 46 tolerance tolerance NOUN ijtc-896 81 47 vif vif NOUN ijtc-896 81 48 1 1 NUM ijtc-896 81 49 ( ( PUNCT ijtc-896 81 50 constant constant ADJ ijtc-896 81 51 ) ) PUNCT ijtc-896 81 52 ln_kepemilikan_institusional ln_kepemilikan_institusional PROPN ijtc-896 81 53 .902 .902 NUM ijtc-896 81 54 1.109 1.109 NUM ijtc-896 81 55 ln_sales_growth ln_sales_growth NOUN ijtc-896 81 56 .973 .973 NUM ijtc-896 81 57 1.027 1.027 NUM ijtc-896 81 58 ln_total_aset ln_total_aset PROPN ijtc-896 81 59 .922 .922 NUM ijtc-896 81 60 1.084 1.084 NUM ijtc-896 81 61 source source NOUN ijtc-896 81 62 : : PUNCT ijtc-896 81 63 ( ( PUNCT ijtc-896 81 64 data datum NOUN ijtc-896 81 65 processed process VERB ijtc-896 81 66 , , PUNCT ijtc-896 81 67 2023 2023 NUM ijtc-896 81 68 ) ) PUNCT ijtc-896 81 69 from from ADP ijtc-896 81 70 table table NOUN ijtc-896 81 71 10 10 NUM ijtc-896 81 72 , , PUNCT ijtc-896 81 73 it it PRON ijtc-896 81 74 can can AUX ijtc-896 81 75 be be AUX ijtc-896 81 76 concluded conclude VERB ijtc-896 81 77 that that SCONJ ijtc-896 81 78 the the DET ijtc-896 81 79 tolerance tolerance NOUN ijtc-896 81 80 value value NOUN ijtc-896 81 81 for for ADP ijtc-896 81 82 each each DET ijtc-896 81 83 variable variable NOUN ijtc-896 81 84 is be AUX ijtc-896 81 85 greater great ADJ ijtc-896 81 86 than than ADP ijtc-896 81 87 0.1 0.1 NUM ijtc-896 81 88 , , PUNCT ijtc-896 81 89 namely namely ADV ijtc-896 81 90 0.902 0.902 NUM ijtc-896 81 91 ( ( PUNCT ijtc-896 81 92 institutional institutional ADJ ijtc-896 81 93 ownership ownership NOUN ijtc-896 81 94 ) ) PUNCT ijtc-896 81 95 , , PUNCT ijtc-896 81 96 0.973 0.973 NUM ijtc-896 81 97 ( ( PUNCT ijtc-896 81 98 sales sale NOUN ijtc-896 81 99 growth growth NOUN ijtc-896 81 100 ) ) PUNCT ijtc-896 81 101 , , PUNCT ijtc-896 81 102 and and CCONJ ijtc-896 81 103 0.922 0.922 NUM ijtc-896 81 104 ( ( PUNCT ijtc-896 81 105 asset asset NOUN ijtc-896 81 106 ln_total ln_total NOUN ijtc-896 81 107 ) ) PUNCT ijtc-896 81 108 . . PUNCT ijtc-896 82 1 furthermore furthermore ADV ijtc-896 82 2 , , PUNCT ijtc-896 82 3 the the DET ijtc-896 82 4 vif vif NOUN ijtc-896 82 5 value value NOUN ijtc-896 82 6 of of ADP ijtc-896 82 7 each each DET ijtc-896 82 8 research research NOUN ijtc-896 82 9 variable variable NOUN ijtc-896 82 10 shows show VERB ijtc-896 82 11 smaller small ADJ ijtc-896 82 12 than than ADP ijtc-896 82 13 10 10 NUM ijtc-896 82 14 , , PUNCT ijtc-896 82 15 namely namely ADV ijtc-896 82 16 1,109 1,109 NUM ijtc-896 82 17 ( ( PUNCT ijtc-896 82 18 institutional institutional ADJ ijtc-896 82 19 ownership ownership NOUN ijtc-896 82 20 ) ) PUNCT ijtc-896 82 21 , , PUNCT ijtc-896 82 22 1,027 1,027 NUM ijtc-896 82 23 ( ( PUNCT ijtc-896 82 24 sales sale NOUN ijtc-896 82 25 growth growth NOUN ijtc-896 82 26 ) ) PUNCT ijtc-896 82 27 , , PUNCT ijtc-896 82 28 and and CCONJ ijtc-896 82 29 1,084 1,084 NUM ijtc-896 82 30 ( ( PUNCT ijtc-896 82 31 ln_total ln_total ADJ ijtc-896 82 32 assets asset NOUN ijtc-896 82 33 ) ) PUNCT ijtc-896 82 34 . . PUNCT ijtc-896 83 1 so so ADV ijtc-896 83 2 it it PRON ijtc-896 83 3 can can AUX ijtc-896 83 4 be be AUX ijtc-896 83 5 concluded conclude VERB ijtc-896 83 6 that that SCONJ ijtc-896 83 7 this this DET ijtc-896 83 8 study study NOUN ijtc-896 83 9 did do AUX ijtc-896 83 10 not not PART ijtc-896 83 11 occur occur VERB ijtc-896 83 12 multicollinearity multicollinearity NOUN ijtc-896 83 13 . . PUNCT ijtc-896 84 1 3 3 X ijtc-896 84 2 ) ) PUNCT ijtc-896 84 3 heteroscedasticity heteroscedasticity NOUN ijtc-896 84 4 test test NOUN ijtc-896 84 5 source source NOUN ijtc-896 84 6 : : PUNCT ijtc-896 84 7 ( ( PUNCT ijtc-896 84 8 data datum NOUN ijtc-896 84 9 processed process VERB ijtc-896 84 10 , , PUNCT ijtc-896 84 11 2023 2023 NUM ijtc-896 84 12 ) ) PUNCT ijtc-896 84 13 figure figure NOUN ijtc-896 84 14 2 2 NUM ijtc-896 84 15 heteroscedasticity heteroscedasticity NOUN ijtc-896 84 16 test test NOUN ijtc-896 84 17 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc PROPN ijtc-896 84 18 financial financial ADJ ijtc-896 84 19 performance performance NOUN ijtc-896 84 20 as as ADP ijtc-896 84 21 a a DET ijtc-896 84 22 mediation mediation NOUN ijtc-896 84 23 of of ADP ijtc-896 84 24 tax tax NOUN ijtc-896 84 25 avoidance avoidance NOUN ijtc-896 84 26 determinants determinant NOUN ijtc-896 84 27 in in ADP ijtc-896 84 28 lq45 lq45 PROPN ijtc-896 84 29 companies company NOUN ijtc-896 84 30 on on ADP ijtc-896 84 31 the the DET ijtc-896 84 32 indonesia indonesia PROPN ijtc-896 84 33 stock stock PROPN ijtc-896 84 34 exchange exchange PROPN ijtc-896 84 35 azwar azwar PROPN ijtc-896 84 36 , , PUNCT ijtc-896 84 37 susanti susanti PROPN ijtc-896 84 38 , , PUNCT ijtc-896 84 39 and and CCONJ ijtc-896 84 40 supitriyani supitriyani VERB ijtc-896 84 41 823 823 NUM ijtc-896 84 42 | | NOUN ijtc-896 84 43 ilomata ilomata PROPN ijtc-896 84 44 international international ADJ ijtc-896 84 45 journal journal NOUN ijtc-896 84 46 of of ADP ijtc-896 84 47 tax tax PROPN ijtc-896 84 48 & & CCONJ ijtc-896 84 49 accounting accounting NOUN ijtc-896 84 50 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc PROPN ijtc-896 84 51 if if SCONJ ijtc-896 84 52 you you PRON ijtc-896 84 53 look look VERB ijtc-896 84 54 at at ADP ijtc-896 84 55 figure figure NOUN ijtc-896 84 56 2 2 NUM ijtc-896 84 57 that that SCONJ ijtc-896 84 58 the the DET ijtc-896 84 59 dots dot NOUN ijtc-896 84 60 spread spread VERB ijtc-896 84 61 randomly randomly ADV ijtc-896 84 62 above above ADP ijtc-896 84 63 or or CCONJ ijtc-896 84 64 below below ADP ijtc-896 84 65 the the DET ijtc-896 84 66 zero zero NUM ijtc-896 84 67 number number NOUN ijtc-896 84 68 and and CCONJ ijtc-896 84 69 do do AUX ijtc-896 84 70 not not PART ijtc-896 84 71 show show VERB ijtc-896 84 72 a a DET ijtc-896 84 73 certain certain ADJ ijtc-896 84 74 pattern pattern NOUN ijtc-896 84 75 . . PUNCT ijtc-896 85 1 so so SCONJ ijtc-896 85 2 that that SCONJ ijtc-896 85 3 this this DET ijtc-896 85 4 regression regression NOUN ijtc-896 85 5 model model NOUN ijtc-896 85 6 does do AUX ijtc-896 85 7 not not PART ijtc-896 85 8 occur occur VERB ijtc-896 85 9 heteroscedasticity heteroscedasticity NOUN ijtc-896 85 10 problems problem NOUN ijtc-896 85 11 . . PUNCT ijtc-896 86 1 4 4 X ijtc-896 86 2 ) ) PUNCT ijtc-896 86 3 autocorrelation autocorrelation NOUN ijtc-896 86 4 test test NOUN ijtc-896 86 5 table table NOUN ijtc-896 86 6 11 11 NUM ijtc-896 86 7 autocorrelation autocorrelation NOUN ijtc-896 86 8 test test NOUN ijtc-896 86 9 results result NOUN ijtc-896 86 10 model model NOUN ijtc-896 86 11 r r NOUN ijtc-896 86 12 r r NOUN ijtc-896 86 13 square square ADJ ijtc-896 86 14 adjusted adjust VERB ijtc-896 86 15 r r NOUN ijtc-896 86 16 square square ADJ ijtc-896 86 17 std std NOUN ijtc-896 86 18 . . PUNCT ijtc-896 86 19 error error NOUN ijtc-896 86 20 of of ADP ijtc-896 86 21 the the DET ijtc-896 86 22 estimate estimate NOUN ijtc-896 86 23 durbinwatson durbinwatson NOUN ijtc-896 86 24 1 1 NUM ijtc-896 86 25 .260a .260a PROPN ijtc-896 86 26 .067 .067 NUM ijtc-896 86 27 .039 .039 NUM ijtc-896 86 28 .83482 .83482 PROPN ijtc-896 86 29 2.031 2.031 NUM ijtc-896 86 30 source source NOUN ijtc-896 86 31 : : PUNCT ijtc-896 86 32 ( ( PUNCT ijtc-896 86 33 data datum NOUN ijtc-896 86 34 processed process VERB ijtc-896 86 35 , , PUNCT ijtc-896 86 36 2023 2023 NUM ijtc-896 86 37 ) ) PUNCT ijtc-896 86 38 from from ADP ijtc-896 86 39 the the DET ijtc-896 86 40 results result NOUN ijtc-896 86 41 of of ADP ijtc-896 86 42 table table NOUN ijtc-896 86 43 11 11 NUM ijtc-896 86 44 , , PUNCT ijtc-896 86 45 provides provide VERB ijtc-896 86 46 information information NOUN ijtc-896 86 47 that that SCONJ ijtc-896 86 48 du du PROPN ijtc-896 86 49 < < X ijtc-896 86 50 d d X ijtc-896 86 51 < < X ijtc-896 86 52 4 4 NUM ijtc-896 86 53 du du NOUN ijtc-896 86 54 or or CCONJ ijtc-896 86 55 1.7624 1.7624 NUM ijtc-896 86 56 < < X ijtc-896 86 57 2.031 2.031 NUM ijtc-896 86 58 < < X ijtc-896 86 59 2.2376 2.2376 NUM ijtc-896 86 60 so so SCONJ ijtc-896 86 61 that that SCONJ ijtc-896 86 62 with with ADP ijtc-896 86 63 the the DET ijtc-896 86 64 decision decision NOUN ijtc-896 86 65 there there PRON ijtc-896 86 66 is be VERB ijtc-896 86 67 no no DET ijtc-896 86 68 positive positive ADJ ijtc-896 86 69 or or CCONJ ijtc-896 86 70 negative negative ADJ ijtc-896 86 71 autocorrelation autocorrelation NOUN ijtc-896 86 72 with with ADP ijtc-896 86 73 conclusions conclusion NOUN ijtc-896 86 74 not not PART ijtc-896 86 75 rejected reject VERB ijtc-896 86 76 . . PUNCT ijtc-896 87 1 2 2 X ijtc-896 87 2 . . X ijtc-896 87 3 analysis analysis NOUN ijtc-896 87 4 of of ADP ijtc-896 87 5 correlation correlation NOUN ijtc-896 87 6 coefficient coefficient NOUN ijtc-896 87 7 ( ( PUNCT ijtc-896 87 8 r r NOUN ijtc-896 87 9 ) ) PUNCT ijtc-896 87 10 and and CCONJ ijtc-896 87 11 correlation correlation NOUN ijtc-896 87 12 of of ADP ijtc-896 87 13 determination determination NOUN ijtc-896 87 14 ( ( PUNCT ijtc-896 87 15 r r NOUN ijtc-896 87 16 ) ) PUNCT ijtc-896 87 17 table table NOUN ijtc-896 87 18 12 12 NUM ijtc-896 87 19 results result NOUN ijtc-896 87 20 of of ADP ijtc-896 87 21 correlation correlation NOUN ijtc-896 87 22 coefficient coefficient NOUN ijtc-896 87 23 and and CCONJ ijtc-896 87 24 coefficient coefficient NOUN ijtc-896 87 25 of of ADP ijtc-896 87 26 determination determination NOUN ijtc-896 87 27 analysis analysis NOUN ijtc-896 87 28 model model NOUN ijtc-896 87 29 r r PROPN ijtc-896 87 30 r r NOUN ijtc-896 87 31 square square ADJ ijtc-896 87 32 adjusted adjust VERB ijtc-896 87 33 r r NOUN ijtc-896 87 34 square square ADJ ijtc-896 87 35 std std NOUN ijtc-896 87 36 . . PUNCT ijtc-896 88 1 error error NOUN ijtc-896 88 2 of of ADP ijtc-896 88 3 the the DET ijtc-896 88 4 estimate estimate NOUN ijtc-896 88 5 1 1 NUM ijtc-896 88 6 .260a .260a PROPN ijtc-896 88 7 .067 .067 NUM ijtc-896 88 8 .039 .039 NUM ijtc-896 88 9 .83482 .83482 PROPN ijtc-896 88 10 source source NOUN ijtc-896 88 11 : : PUNCT ijtc-896 88 12 ( ( PUNCT ijtc-896 88 13 data datum NOUN ijtc-896 88 14 processed process VERB ijtc-896 88 15 , , PUNCT ijtc-896 88 16 2023 2023 NUM ijtc-896 88 17 ) ) PUNCT ijtc-896 88 18 from from ADP ijtc-896 88 19 table table NOUN ijtc-896 88 20 12 12 NUM ijtc-896 88 21 , , PUNCT ijtc-896 88 22 the the DET ijtc-896 88 23 result result NOUN ijtc-896 88 24 of of ADP ijtc-896 88 25 the the DET ijtc-896 88 26 r r NOUN ijtc-896 88 27 correlation correlation NOUN ijtc-896 88 28 coefficient coefficient NOUN ijtc-896 88 29 value value NOUN ijtc-896 88 30 of of ADP ijtc-896 88 31 0.260 0.260 NUM ijtc-896 88 32 is be AUX ijtc-896 88 33 obtained obtain VERB ijtc-896 88 34 , , PUNCT ijtc-896 88 35 which which PRON ijtc-896 88 36 means mean VERB ijtc-896 88 37 that that SCONJ ijtc-896 88 38 there there PRON ijtc-896 88 39 is be VERB ijtc-896 88 40 a a DET ijtc-896 88 41 low low ADJ ijtc-896 88 42 correlation correlation NOUN ijtc-896 88 43 between between ADP ijtc-896 88 44 the the DET ijtc-896 88 45 tax tax NOUN ijtc-896 88 46 avoidance avoidance NOUN ijtc-896 88 47 variable variable NOUN ijtc-896 88 48 and and CCONJ ijtc-896 88 49 the the DET ijtc-896 88 50 independent independent ADJ ijtc-896 88 51 variables variable NOUN ijtc-896 88 52 of of ADP ijtc-896 88 53 institutional institutional ADJ ijtc-896 88 54 ownership ownership NOUN ijtc-896 88 55 , , PUNCT ijtc-896 88 56 sales sale NOUN ijtc-896 88 57 growth growth NOUN ijtc-896 88 58 , , PUNCT ijtc-896 88 59 and and CCONJ ijtc-896 88 60 asset asset NOUN ijtc-896 88 61 ln_total ln_total NOUN ijtc-896 88 62 . . PUNCT ijtc-896 89 1 while while SCONJ ijtc-896 89 2 the the DET ijtc-896 89 3 value value NOUN ijtc-896 89 4 of of ADP ijtc-896 89 5 the the DET ijtc-896 89 6 coefficient coefficient NOUN ijtc-896 89 7 of of ADP ijtc-896 89 8 determination determination NOUN ijtc-896 89 9 ( ( PUNCT ijtc-896 89 10 r r NOUN ijtc-896 89 11 square square NOUN ijtc-896 89 12 ) ) PUNCT ijtc-896 89 13 of of ADP ijtc-896 89 14 0.067 0.067 NUM ijtc-896 89 15 which which PRON ijtc-896 89 16 means mean VERB ijtc-896 89 17 6.7 6.7 NUM ijtc-896 89 18 % % NOUN ijtc-896 89 19 high high ADJ ijtc-896 89 20 and and CCONJ ijtc-896 89 21 low low ADJ ijtc-896 89 22 tax tax NOUN ijtc-896 89 23 avoidance avoidance NOUN ijtc-896 89 24 can can AUX ijtc-896 89 25 be be AUX ijtc-896 89 26 explained explain VERB ijtc-896 89 27 by by ADP ijtc-896 89 28 institutional institutional ADJ ijtc-896 89 29 ownership ownership NOUN ijtc-896 89 30 , , PUNCT ijtc-896 89 31 sales sale NOUN ijtc-896 89 32 growth growth NOUN ijtc-896 89 33 , , PUNCT ijtc-896 89 34 and and CCONJ ijtc-896 89 35 ln_total ln_total ADJ ijtc-896 89 36 asset asset NOUN ijtc-896 89 37 while while SCONJ ijtc-896 89 38 the the DET ijtc-896 89 39 remaining remain VERB ijtc-896 89 40 93.3 93.3 NUM ijtc-896 89 41 % % NOUN ijtc-896 89 42 is be AUX ijtc-896 89 43 influenced influence VERB ijtc-896 89 44 by by ADP ijtc-896 89 45 other other ADJ ijtc-896 89 46 factors factor NOUN ijtc-896 89 47 that that PRON ijtc-896 89 48 were be AUX ijtc-896 89 49 not not PART ijtc-896 89 50 included include VERB ijtc-896 89 51 in in ADP ijtc-896 89 52 this this DET ijtc-896 89 53 study study NOUN ijtc-896 89 54 . . PUNCT ijtc-896 90 1 3 3 X ijtc-896 90 2 . . X ijtc-896 90 3 test test VERB ijtc-896 90 4 the the DET ijtc-896 90 5 first first ADJ ijtc-896 90 6 hypothesis hypothesis NOUN ijtc-896 90 7 1 1 NUM ijtc-896 90 8 ) ) PUNCT ijtc-896 90 9 simultaneous simultaneous ADJ ijtc-896 90 10 test test NOUN ijtc-896 90 11 ( ( PUNCT ijtc-896 90 12 test test NOUN ijtc-896 90 13 f f X ijtc-896 90 14 ) ) PUNCT ijtc-896 90 15 table table NOUN ijtc-896 90 16 13 13 NUM ijtc-896 90 17 . . PUNCT ijtc-896 91 1 f f PROPN ijtc-896 91 2 test test NOUN ijtc-896 91 3 results result VERB ijtc-896 91 4 anovaa anovaa VERB ijtc-896 91 5 ` ` PUNCT ijtc-896 91 6 1model 1model NUM ijtc-896 91 7 sum sum NOUN ijtc-896 91 8 of of ADP ijtc-896 91 9 squares square NOUN ijtc-896 91 10 df df PROPN ijtc-896 91 11 mean mean PROPN ijtc-896 91 12 square square PROPN ijtc-896 91 13 f f PROPN ijtc-896 91 14 sig sig PROPN ijtc-896 91 15 . . PROPN ijtc-896 91 16 1 1 NUM ijtc-896 91 17 regression regression VERB ijtc-896 91 18 4.887 4.887 NUM ijtc-896 91 19 3 3 NUM ijtc-896 91 20 1.629 1.629 NUM ijtc-896 91 21 2.338 2.338 NUM ijtc-896 91 22 .078b .078b NOUN ijtc-896 91 23 residual residual ADJ ijtc-896 91 24 67.601 67.601 NUM ijtc-896 91 25 97 97 NUM ijtc-896 91 26 .697 .697 NUM ijtc-896 91 27 total total ADJ ijtc-896 91 28 72.488 72.488 NUM ijtc-896 91 29 100 100 NUM ijtc-896 91 30 a. a. NOUN ijtc-896 91 31 dependent dependent ADJ ijtc-896 91 32 variable variable NOUN ijtc-896 91 33 : : PUNCT ijtc-896 91 34 ln_tax_avoidance ln_tax_avoidance PROPN ijtc-896 91 35 b. b. PROPN ijtc-896 91 36 predictors predictor NOUN ijtc-896 91 37 : : PUNCT ijtc-896 91 38 ( ( PUNCT ijtc-896 91 39 constant constant ADJ ijtc-896 91 40 ) ) PUNCT ijtc-896 91 41 , , PUNCT ijtc-896 91 42 ln_ukuran_perusahaan ln_ukuran_perusahaan PROPN ijtc-896 91 43 , , PUNCT ijtc-896 91 44 ln_sales_growth ln_sales_growth PROPN ijtc-896 91 45 , , PUNCT ijtc-896 91 46 source source NOUN ijtc-896 91 47 : : PUNCT ijtc-896 91 48 ( ( PUNCT ijtc-896 91 49 data datum NOUN ijtc-896 91 50 processed process VERB ijtc-896 91 51 , , PUNCT ijtc-896 91 52 2023 2023 NUM ijtc-896 91 53 ) ) PUNCT ijtc-896 91 54 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc ADJ ijtc-896 91 55 financial financial ADJ ijtc-896 91 56 performance performance NOUN ijtc-896 91 57 as as ADP ijtc-896 91 58 a a DET ijtc-896 91 59 mediation mediation NOUN ijtc-896 91 60 of of ADP ijtc-896 91 61 tax tax NOUN ijtc-896 91 62 avoidance avoidance NOUN ijtc-896 91 63 determinants determinant NOUN ijtc-896 91 64 in in ADP ijtc-896 91 65 lq45 lq45 PROPN ijtc-896 91 66 companies company NOUN ijtc-896 91 67 on on ADP ijtc-896 91 68 the the DET ijtc-896 91 69 indonesia indonesia PROPN ijtc-896 91 70 stock stock PROPN ijtc-896 91 71 exchange exchange PROPN ijtc-896 91 72 azwar azwar PROPN ijtc-896 91 73 , , PUNCT ijtc-896 91 74 susanti susanti PROPN ijtc-896 91 75 , , PUNCT ijtc-896 91 76 and and CCONJ ijtc-896 91 77 supitriyani supitriyani VERB ijtc-896 91 78 824 824 NUM ijtc-896 91 79 | | ADV ijtc-896 91 80 ilomata ilomata PROPN ijtc-896 91 81 international international ADJ ijtc-896 91 82 journal journal NOUN ijtc-896 91 83 of of ADP ijtc-896 91 84 tax tax PROPN ijtc-896 91 85 & & CCONJ ijtc-896 91 86 accounting accounting PROPN ijtc-896 91 87 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc PROPN ijtc-896 91 88 based base VERB ijtc-896 91 89 on on ADP ijtc-896 91 90 table table NOUN ijtc-896 91 91 13 13 NUM ijtc-896 91 92 , , PUNCT ijtc-896 91 93 it it PRON ijtc-896 91 94 is be AUX ijtc-896 91 95 known know VERB ijtc-896 91 96 that that SCONJ ijtc-896 91 97 the the DET ijtc-896 91 98 fcount fcount ADJ ijtc-896 91 99 value value NOUN ijtc-896 91 100 is be AUX ijtc-896 91 101 2.338 2.338 NUM ijtc-896 91 102 while while SCONJ ijtc-896 91 103 ftable ftable ADJ ijtc-896 91 104 with with ADP ijtc-896 91 105 df df PROPN ijtc-896 91 106 = = SYM ijtc-896 91 107 ( ( PUNCT ijtc-896 91 108 132 132 NUM ijtc-896 91 109 - - SYM ijtc-896 91 110 3 3 NUM ijtc-896 91 111 - - PUNCT ijtc-896 91 112 1=128 1=128 NUM ijtc-896 91 113 ) ) PUNCT ijtc-896 91 114 is be AUX ijtc-896 91 115 2.68 2.68 NUM ijtc-896 91 116 . . PUNCT ijtc-896 92 1 it it PRON ijtc-896 92 2 can can AUX ijtc-896 92 3 be be AUX ijtc-896 92 4 concluded conclude VERB ijtc-896 92 5 that that SCONJ ijtc-896 92 6 fcount fcount NOUN ijtc-896 92 7 < < X ijtc-896 92 8 ftable ftable NOUN ijtc-896 92 9 or or CCONJ ijtc-896 92 10 2.338 2.338 NUM ijtc-896 92 11 > > SYM ijtc-896 92 12 2.68 2.68 NUM ijtc-896 92 13 or or CCONJ ijtc-896 92 14 significance significance NOUN ijtc-896 92 15 level level NOUN ijtc-896 92 16 0.078 0.078 NUM ijtc-896 92 17 > > X ijtc-896 92 18 0.05 0.05 NUM ijtc-896 92 19 then then ADV ijtc-896 92 20 h0 h0 PROPN ijtc-896 92 21 is be AUX ijtc-896 92 22 rejected reject VERB ijtc-896 92 23 , , PUNCT ijtc-896 92 24 meaning mean VERB ijtc-896 92 25 that that SCONJ ijtc-896 92 26 institutional institutional ADJ ijtc-896 92 27 ownership ownership NOUN ijtc-896 92 28 , , PUNCT ijtc-896 92 29 sales sale NOUN ijtc-896 92 30 growth growth NOUN ijtc-896 92 31 , , PUNCT ijtc-896 92 32 and and CCONJ ijtc-896 92 33 ln_total ln_total ADJ ijtc-896 92 34 assethave assethave NOUN ijtc-896 92 35 a a DET ijtc-896 92 36 positive positive ADJ ijtc-896 92 37 and and CCONJ ijtc-896 92 38 insignificant insignificant ADJ ijtc-896 92 39 effect effect NOUN ijtc-896 92 40 on on ADP ijtc-896 92 41 tax tax NOUN ijtc-896 92 42 avoidance avoidance NOUN ijtc-896 92 43 . . PUNCT ijtc-896 93 1 2 2 NUM ijtc-896 93 2 ) ) PUNCT ijtc-896 93 3 partial partial ADJ ijtc-896 93 4 test test NOUN ijtc-896 93 5 ( ( PUNCT ijtc-896 93 6 test test NOUN ijtc-896 93 7 t t PROPN ijtc-896 93 8 ) ) PUNCT ijtc-896 93 9 table table NOUN ijtc-896 93 10 14 14 NUM ijtc-896 93 11 . . PUNCT ijtc-896 94 1 test test NOUN ijtc-896 94 2 results result NOUN ijtc-896 94 3 t t PROPN ijtc-896 94 4 coefficientsa coefficientsa NOUN ijtc-896 94 5 model model VERB ijtc-896 94 6 unstandardized unstandardized ADJ ijtc-896 94 7 coefficients coefficient NOUN ijtc-896 94 8 standardized standardize VERB ijtc-896 94 9 coefficients coefficient NOUN ijtc-896 94 10 t t PROPN ijtc-896 94 11 sig sig PROPN ijtc-896 94 12 . . PUNCT ijtc-896 95 1 b b X ijtc-896 95 2 std std PROPN ijtc-896 95 3 . . NOUN ijtc-896 95 4 error error NOUN ijtc-896 95 5 beta beta NOUN ijtc-896 95 6 1 1 NUM ijtc-896 95 7 ( ( PUNCT ijtc-896 95 8 constant constant ADJ ijtc-896 95 9 ) ) PUNCT ijtc-896 95 10 107.622 107.622 NUM ijtc-896 95 11 46.391 46.391 NUM ijtc-896 95 12 2.320 2.320 NUM ijtc-896 95 13 .022 .022 NUM ijtc-896 95 14 ln_kepemilikan_institusio ln_kepemilikan_institusio PUNCT ijtc-896 95 15 nal nal ADJ ijtc-896 95 16 -.893 -.893 PROPN ijtc-896 95 17 .468 .468 NUM ijtc-896 96 1 -.197 -.197 PROPN ijtc-896 96 2 -1.908 -1.908 NUM ijtc-896 96 3 .059 .059 NUM ijtc-896 97 1 ln_sales_growth ln_sales_growth PROPN ijtc-896 97 2 -.090 -.090 PROPN ijtc-896 97 3 .069 .069 NUM ijtc-896 97 4 -.130 -.130 PROPN ijtc-896 97 5 -1.307 -1.307 NUM ijtc-896 97 6 .194 .194 NUM ijtc-896 97 7 ln_total_aset ln_total_aset NOUN ijtc-896 97 8 -7.190 -7.190 PUNCT ijtc-896 97 9 3.557 3.557 NUM ijtc-896 97 10 -.206 -.206 ADJ ijtc-896 97 11 -2.022 -2.022 X ijtc-896 97 12 .046 .046 NUM ijtc-896 97 13 source source NOUN ijtc-896 97 14 : : PUNCT ijtc-896 97 15 ( ( PUNCT ijtc-896 97 16 data datum NOUN ijtc-896 97 17 processed process VERB ijtc-896 97 18 , , PUNCT ijtc-896 97 19 2023 2023 NUM ijtc-896 97 20 ) ) PUNCT ijtc-896 97 21 based base VERB ijtc-896 97 22 on on ADP ijtc-896 97 23 table table NOUN ijtc-896 97 24 14 14 NUM ijtc-896 97 25 , , PUNCT ijtc-896 97 26 for for ADP ijtc-896 97 27 each each DET ijtc-896 97 28 t t NOUN ijtc-896 97 29 - - PUNCT ijtc-896 97 30 test test NOUN ijtc-896 97 31 result result NOUN ijtc-896 97 32 can can AUX ijtc-896 97 33 be be AUX ijtc-896 97 34 described describe VERB ijtc-896 97 35 as as SCONJ ijtc-896 97 36 follows follow VERB ijtc-896 97 37 : : PUNCT ijtc-896 97 38 ( ( PUNCT ijtc-896 97 39 1 1 X ijtc-896 97 40 ) ) PUNCT ijtc-896 97 41 the the DET ijtc-896 97 42 calculated calculate VERB ijtc-896 97 43 value value NOUN ijtc-896 97 44 of of ADP ijtc-896 97 45 institutional institutional ADJ ijtc-896 97 46 ownership ownership NOUN ijtc-896 97 47 is be AUX ijtc-896 97 48 -1.908 -1.908 ADJ ijtc-896 97 49 while while SCONJ ijtc-896 97 50 the the DET ijtc-896 97 51 ttable ttable ADJ ijtc-896 97 52 with with ADP ijtc-896 97 53 df df NOUN ijtc-896 97 54 = = SYM ijtc-896 97 55 ( ( PUNCT ijtc-896 97 56 132 132 NUM ijtc-896 97 57 - - SYM ijtc-896 97 58 3=129 3=129 NUM ijtc-896 97 59 ) ) PUNCT ijtc-896 97 60 is be AUX ijtc-896 97 61 1.97852 1.97852 NUM ijtc-896 97 62 . . PUNCT ijtc-896 98 1 it it PRON ijtc-896 98 2 can can AUX ijtc-896 98 3 be be AUX ijtc-896 98 4 concluded conclude VERB ijtc-896 98 5 that that SCONJ ijtc-896 98 6 tcount tcount NOUN ijtc-896 98 7 < < X ijtc-896 98 8 ttable ttable ADJ ijtc-896 98 9 or or CCONJ ijtc-896 98 10 -1.908 -1.908 ADJ ijtc-896 98 11 > > X ijtc-896 98 12 1.97852 1.97852 NUM ijtc-896 98 13 or or CCONJ ijtc-896 98 14 significance significance NOUN ijtc-896 98 15 level level NOUN ijtc-896 98 16 0.059 0.059 NUM ijtc-896 98 17 > > SYM ijtc-896 98 18 0.05 0.05 NUM ijtc-896 98 19 then then ADV ijtc-896 98 20 h0 h0 PROPN ijtc-896 98 21 is be AUX ijtc-896 98 22 accepted accept VERB ijtc-896 98 23 , , PUNCT ijtc-896 98 24 meaning mean VERB ijtc-896 98 25 that that SCONJ ijtc-896 98 26 institutional institutional ADJ ijtc-896 98 27 ownership ownership NOUN ijtc-896 98 28 has have VERB ijtc-896 98 29 a a DET ijtc-896 98 30 negative negative ADJ ijtc-896 98 31 and and CCONJ ijtc-896 98 32 insignificant insignificant ADJ ijtc-896 98 33 effect effect NOUN ijtc-896 98 34 on on ADP ijtc-896 98 35 tax tax NOUN ijtc-896 98 36 evasion evasion NOUN ijtc-896 98 37 . . PUNCT ijtc-896 99 1 ( ( PUNCT ijtc-896 99 2 2 2 X ijtc-896 99 3 ) ) PUNCT ijtc-896 99 4 the the DET ijtc-896 99 5 calculated calculate VERB ijtc-896 99 6 value value NOUN ijtc-896 99 7 of of ADP ijtc-896 99 8 sales sale NOUN ijtc-896 99 9 growth growth NOUN ijtc-896 99 10 is be AUX ijtc-896 99 11 -1.307 -1.307 NUM ijtc-896 99 12 while while SCONJ ijtc-896 99 13 the the DET ijtc-896 99 14 ttable ttable ADJ ijtc-896 99 15 with with ADP ijtc-896 99 16 df df NOUN ijtc-896 99 17 = = SYM ijtc-896 99 18 ( ( PUNCT ijtc-896 99 19 132 132 NUM ijtc-896 99 20 - - SYM ijtc-896 99 21 3=129 3=129 NUM ijtc-896 99 22 ) ) PUNCT ijtc-896 99 23 is be AUX ijtc-896 99 24 1.97852 1.97852 NUM ijtc-896 99 25 . . PUNCT ijtc-896 100 1 it it PRON ijtc-896 100 2 can can AUX ijtc-896 100 3 be be AUX ijtc-896 100 4 concluded conclude VERB ijtc-896 100 5 that that SCONJ ijtc-896 100 6 tcount tcount NOUN ijtc-896 100 7 < < X ijtc-896 100 8 ttable ttable ADJ ijtc-896 100 9 or or CCONJ ijtc-896 100 10 -1.307 -1.307 ADP ijtc-896 100 11 < < X ijtc-896 100 12 1.97852 1.97852 NUM ijtc-896 100 13 or or CCONJ ijtc-896 100 14 a a DET ijtc-896 100 15 significance significance NOUN ijtc-896 100 16 level level NOUN ijtc-896 100 17 of of ADP ijtc-896 100 18 0.194 0.194 NUM ijtc-896 100 19 > > PUNCT ijtc-896 100 20 0.05 0.05 NUM ijtc-896 100 21 then then ADV ijtc-896 100 22 h0 h0 PROPN ijtc-896 100 23 is be AUX ijtc-896 100 24 accepted accept VERB ijtc-896 100 25 , , PUNCT ijtc-896 100 26 meaning mean VERB ijtc-896 100 27 that that SCONJ ijtc-896 100 28 sales sale NOUN ijtc-896 100 29 growth growth NOUN ijtc-896 100 30 has have VERB ijtc-896 100 31 a a DET ijtc-896 100 32 negative negative ADJ ijtc-896 100 33 and and CCONJ ijtc-896 100 34 insignificant insignificant ADJ ijtc-896 100 35 effect effect NOUN ijtc-896 100 36 on on ADP ijtc-896 100 37 tax tax NOUN ijtc-896 100 38 avoidance avoidance NOUN ijtc-896 100 39 . . PUNCT ijtc-896 101 1 ( ( PUNCT ijtc-896 101 2 3 3 X ijtc-896 101 3 ) ) PUNCT ijtc-896 101 4 the the DET ijtc-896 101 5 calculated calculate VERB ijtc-896 101 6 value value NOUN ijtc-896 101 7 of of ADP ijtc-896 101 8 ln ln ADV ijtc-896 101 9 - - PUNCT ijtc-896 101 10 total_aset total_aset PROPN ijtc-896 101 11 is be AUX ijtc-896 101 12 -2.022 -2.022 NOUN ijtc-896 101 13 while while SCONJ ijtc-896 101 14 the the DET ijtc-896 101 15 ttable ttable ADJ ijtc-896 101 16 with with ADP ijtc-896 101 17 df df NOUN ijtc-896 101 18 = = SYM ijtc-896 101 19 ( ( PUNCT ijtc-896 101 20 132 132 NUM ijtc-896 101 21 - - SYM ijtc-896 101 22 3=129 3=129 NUM ijtc-896 101 23 ) ) PUNCT ijtc-896 101 24 is be AUX ijtc-896 101 25 1.97852 1.97852 NUM ijtc-896 101 26 . . PUNCT ijtc-896 102 1 it it PRON ijtc-896 102 2 can can AUX ijtc-896 102 3 be be AUX ijtc-896 102 4 concluded conclude VERB ijtc-896 102 5 that that SCONJ ijtc-896 102 6 t t PROPN ijtc-896 102 7 count count VERB ijtc-896 102 8 > > X ijtc-896 102 9 ttable ttable ADJ ijtc-896 102 10 or or CCONJ ijtc-896 102 11 -2.022 -2.022 NOUN ijtc-896 102 12 > > X ijtc-896 102 13 1.97852 1.97852 NUM ijtc-896 102 14 or or CCONJ ijtc-896 102 15 a a DET ijtc-896 102 16 significance significance NOUN ijtc-896 102 17 level level NOUN ijtc-896 102 18 of of ADP ijtc-896 102 19 0.046 0.046 NUM ijtc-896 102 20 < < NOUN ijtc-896 102 21 0.05 0.05 NUM ijtc-896 102 22 then then ADV ijtc-896 102 23 h0 h0 PROPN ijtc-896 102 24 is be AUX ijtc-896 102 25 rejected reject VERB ijtc-896 102 26 , , PUNCT ijtc-896 102 27 meaning mean VERB ijtc-896 102 28 that that SCONJ ijtc-896 102 29 ln ln PROPN ijtc-896 102 30 - - PUNCT ijtc-896 102 31 total_aset total_aset PROPN ijtc-896 102 32 has have VERB ijtc-896 102 33 a a DET ijtc-896 102 34 negative negative ADJ ijtc-896 102 35 and and CCONJ ijtc-896 102 36 significant significant ADJ ijtc-896 102 37 effect effect NOUN ijtc-896 102 38 on on ADP ijtc-896 102 39 tax tax NOUN ijtc-896 102 40 evasion evasion NOUN ijtc-896 102 41 . . PUNCT ijtc-896 103 1 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc ADJ ijtc-896 103 2 financial financial ADJ ijtc-896 103 3 performance performance NOUN ijtc-896 103 4 as as ADP ijtc-896 103 5 a a DET ijtc-896 103 6 mediation mediation NOUN ijtc-896 103 7 of of ADP ijtc-896 103 8 tax tax NOUN ijtc-896 103 9 avoidance avoidance NOUN ijtc-896 103 10 determinants determinant NOUN ijtc-896 103 11 in in ADP ijtc-896 103 12 lq45 lq45 PROPN ijtc-896 103 13 companies company NOUN ijtc-896 103 14 on on ADP ijtc-896 103 15 the the DET ijtc-896 103 16 indonesia indonesia PROPN ijtc-896 103 17 stock stock PROPN ijtc-896 103 18 exchange exchange PROPN ijtc-896 103 19 azwar azwar PROPN ijtc-896 103 20 , , PUNCT ijtc-896 103 21 susanti susanti PROPN ijtc-896 103 22 , , PUNCT ijtc-896 103 23 and and CCONJ ijtc-896 103 24 supitriyani supitriyani VERB ijtc-896 103 25 825 825 NUM ijtc-896 103 26 | | ADV ijtc-896 103 27 ilomata ilomata PROPN ijtc-896 103 28 international international ADJ ijtc-896 103 29 journal journal NOUN ijtc-896 103 30 of of ADP ijtc-896 103 31 tax tax PROPN ijtc-896 103 32 & & CCONJ ijtc-896 103 33 accounting account VERB ijtc-896 103 34 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc PROPN ijtc-896 103 35 4 4 NUM ijtc-896 103 36 . . PUNCT ijtc-896 103 37 test test VERB ijtc-896 103 38 the the DET ijtc-896 103 39 second second ADJ ijtc-896 103 40 hypothesis hypothesis NOUN ijtc-896 103 41 table table NOUN ijtc-896 103 42 15 15 NUM ijtc-896 103 43 regression regression NOUN ijtc-896 103 44 analysis analysis NOUN ijtc-896 103 45 with with ADP ijtc-896 103 46 moderating moderate VERB ijtc-896 103 47 variables variable NOUN ijtc-896 103 48 with with ADP ijtc-896 103 49 residual residual ADJ ijtc-896 103 50 test test NOUN ijtc-896 103 51 model model NOUN ijtc-896 103 52 unstandardized unstandardized ADJ ijtc-896 103 53 coefficients coefficient NOUN ijtc-896 103 54 standardized standardize VERB ijtc-896 103 55 coefficients coefficient NOUN ijtc-896 103 56 b b PRON ijtc-896 103 57 std std X ijtc-896 103 58 . . NOUN ijtc-896 103 59 error error NOUN ijtc-896 103 60 beta beta NOUN ijtc-896 103 61 1 1 NUM ijtc-896 103 62 ( ( PUNCT ijtc-896 103 63 constant constant ADJ ijtc-896 103 64 ) ) PUNCT ijtc-896 103 65 61.515 61.515 NUM ijtc-896 103 66 65.631 65.631 NUM ijtc-896 103 67 ln_kepemilikan_institusion ln_kepemilikan_institusion PROPN ijtc-896 103 68 al al PROPN ijtc-896 103 69 .686 .686 NUM ijtc-896 103 70 .662 .662 NUM ijtc-896 103 71 .109 .109 NUM ijtc-896 104 1 ln_sales_growth ln_sales_growth PROPN ijtc-896 104 2 -.030 -.030 PROPN ijtc-896 104 3 .097 .097 NUM ijtc-896 104 4 -.032 -.032 PUNCT ijtc-896 105 1 ln_total_aset ln_total_aset ADJ ijtc-896 105 2 -4.807 -4.807 PUNCT ijtc-896 105 3 5.031 5.031 NUM ijtc-896 105 4 -.100 -.100 PROPN ijtc-896 105 5 source source NOUN ijtc-896 105 6 : : PUNCT ijtc-896 105 7 ( ( PUNCT ijtc-896 105 8 data datum NOUN ijtc-896 105 9 processed process VERB ijtc-896 105 10 , , PUNCT ijtc-896 105 11 2023 2023 NUM ijtc-896 105 12 ) ) PUNCT ijtc-896 105 13 based base VERB ijtc-896 105 14 on on ADP ijtc-896 105 15 table table NOUN ijtc-896 105 16 15 15 NUM ijtc-896 105 17 , , PUNCT ijtc-896 105 18 the the DET ijtc-896 105 19 multiple multiple ADJ ijtc-896 105 20 linear linear ADJ ijtc-896 105 21 regression regression NOUN ijtc-896 105 22 equation equation NOUN ijtc-896 105 23 model model NOUN ijtc-896 105 24 obtained obtain VERB ijtc-896 105 25 is be AUX ijtc-896 105 26 : : PUNCT ijtc-896 105 27 m m VERB ijtc-896 105 28 = = SYM ijtc-896 105 29 61.515 61.515 NUM ijtc-896 105 30 + + CCONJ ijtc-896 105 31 0.686x1 0.686x1 NUM ijtc-896 105 32 0.030x2 0.030x2 NUM ijtc-896 105 33 4.807x3 4.807x3 NUM ijtc-896 105 34 this this PRON ijtc-896 105 35 means mean VERB ijtc-896 105 36 that that SCONJ ijtc-896 105 37 institutional institutional ADJ ijtc-896 105 38 ownership ownership NOUN ijtc-896 105 39 has have VERB ijtc-896 105 40 a a DET ijtc-896 105 41 positive positive ADJ ijtc-896 105 42 effect effect NOUN ijtc-896 105 43 on on ADP ijtc-896 105 44 tax tax NOUN ijtc-896 105 45 evasion evasion NOUN ijtc-896 105 46 , , PUNCT ijtc-896 105 47 while while SCONJ ijtc-896 105 48 the the DET ijtc-896 105 49 sales sale NOUN ijtc-896 105 50 growth growth NOUN ijtc-896 105 51 and and CCONJ ijtc-896 105 52 ln_total ln_total ADJ ijtc-896 105 53 assets asset NOUN ijtc-896 105 54 has have VERB ijtc-896 105 55 a a DET ijtc-896 105 56 negative negative ADJ ijtc-896 105 57 effect effect NOUN ijtc-896 105 58 on on ADP ijtc-896 105 59 the the DET ijtc-896 105 60 financial financial ADJ ijtc-896 105 61 performance performance NOUN ijtc-896 105 62 ( ( PUNCT ijtc-896 105 63 roa roa NOUN ijtc-896 105 64 ) ) PUNCT ijtc-896 105 65 of of ADP ijtc-896 105 66 the the DET ijtc-896 105 67 company company NOUN ijtc-896 105 68 lq45 lq45 PROPN ijtc-896 105 69 in in ADP ijtc-896 105 70 the the DET ijtc-896 105 71 indonesian indonesian ADJ ijtc-896 105 72 stock stock NOUN ijtc-896 105 73 market market NOUN ijtc-896 105 74 . . PUNCT ijtc-896 106 1 furthermore furthermore ADV ijtc-896 106 2 , , PUNCT ijtc-896 106 3 table table NOUN ijtc-896 106 4 16 16 NUM ijtc-896 106 5 is be AUX ijtc-896 106 6 presented present VERB ijtc-896 106 7 , , PUNCT ijtc-896 106 8 the the DET ijtc-896 106 9 results result NOUN ijtc-896 106 10 of of ADP ijtc-896 106 11 the the DET ijtc-896 106 12 abs_residual abs_residual ADJ ijtc-896 106 13 test test NOUN ijtc-896 106 14 on on ADP ijtc-896 106 15 lq45 lq45 PROPN ijtc-896 106 16 companies company NOUN ijtc-896 106 17 on on ADP ijtc-896 106 18 the the DET ijtc-896 106 19 indonesia indonesia PROPN ijtc-896 106 20 stock stock PROPN ijtc-896 106 21 exchange exchange PROPN ijtc-896 106 22 . . PUNCT ijtc-896 107 1 table table NOUN ijtc-896 107 2 16 16 NUM ijtc-896 107 3 moderating moderate VERB ijtc-896 107 4 variable variable ADJ ijtc-896 107 5 analysis analysis NOUN ijtc-896 107 6 with with ADP ijtc-896 107 7 abs_residual abs_residual ADJ ijtc-896 107 8 test test NOUN ijtc-896 107 9 coefficientsa coefficientsa NOUN ijtc-896 107 10 model model VERB ijtc-896 107 11 unstandardized unstandardized ADJ ijtc-896 107 12 coefficients coefficient NOUN ijtc-896 107 13 standardized standardize VERB ijtc-896 107 14 coefficients coefficient NOUN ijtc-896 107 15 t t PROPN ijtc-896 107 16 sig sig PROPN ijtc-896 107 17 . . PUNCT ijtc-896 108 1 b b X ijtc-896 108 2 std std PROPN ijtc-896 108 3 . . NOUN ijtc-896 108 4 error error NOUN ijtc-896 108 5 beta beta NOUN ijtc-896 108 6 1 1 NUM ijtc-896 108 7 ( ( PUNCT ijtc-896 108 8 constant constant ADJ ijtc-896 108 9 ) ) PUNCT ijtc-896 108 10 .595 .595 NUM ijtc-896 108 11 .727 .727 NUM ijtc-896 108 12 .818 .818 NUM ijtc-896 108 13 .415 .415 NUM ijtc-896 109 1 ln_tax_avoidance ln_tax_avoidance NOUN ijtc-896 109 2 .031 .031 NUM ijtc-896 109 3 .089 .089 NUM ijtc-896 109 4 .033 .033 NUM ijtc-896 109 5 .343 .343 NUM ijtc-896 109 6 .733 .733 NUM ijtc-896 109 7 source source NOUN ijtc-896 109 8 : : PUNCT ijtc-896 109 9 ( ( PUNCT ijtc-896 109 10 data datum NOUN ijtc-896 109 11 processed process VERB ijtc-896 109 12 , , PUNCT ijtc-896 109 13 2023 2023 NUM ijtc-896 109 14 ) ) PUNCT ijtc-896 109 15 based base VERB ijtc-896 109 16 on on ADP ijtc-896 109 17 table table NOUN ijtc-896 109 18 16 16 NUM ijtc-896 109 19 , , PUNCT ijtc-896 109 20 the the DET ijtc-896 109 21 linear linear ADJ ijtc-896 109 22 regression regression NOUN ijtc-896 109 23 equation equation NOUN ijtc-896 109 24 model model NOUN ijtc-896 109 25 with with ADP ijtc-896 109 26 moderating moderate VERB ijtc-896 109 27 variables variable NOUN ijtc-896 109 28 using use VERB ijtc-896 109 29 abs_residual abs_residual ADJ ijtc-896 109 30 test test NOUN ijtc-896 109 31 is be AUX ijtc-896 109 32 : : PUNCT ijtc-896 109 33 abs_res abs_re VERB ijtc-896 109 34 = = PUNCT ijtc-896 109 35 0.595 0.595 NUM ijtc-896 109 36 + + SYM ijtc-896 109 37 0.031y 0.031y NOUN ijtc-896 109 38 this this PRON ijtc-896 109 39 means mean VERB ijtc-896 109 40 that that SCONJ ijtc-896 109 41 the the DET ijtc-896 109 42 value value NOUN ijtc-896 109 43 of of ADP ijtc-896 109 44 the the DET ijtc-896 109 45 regression regression NOUN ijtc-896 109 46 coefficient coefficient NOUN ijtc-896 109 47 is be AUX ijtc-896 109 48 0.031 0.031 NUM ijtc-896 109 49 and and CCONJ ijtc-896 109 50 the the DET ijtc-896 109 51 significance significance NOUN ijtc-896 109 52 level level NOUN ijtc-896 109 53 is be AUX ijtc-896 109 54 0.733 0.733 NUM ijtc-896 109 55 . . PUNCT ijtc-896 110 1 because because SCONJ ijtc-896 110 2 the the DET ijtc-896 110 3 regression regression NOUN ijtc-896 110 4 coefficient coefficient NOUN ijtc-896 110 5 is be AUX ijtc-896 110 6 positive positive ADJ ijtc-896 110 7 and and CCONJ ijtc-896 110 8 insignificant insignificant ADJ ijtc-896 110 9 , , PUNCT ijtc-896 110 10 it it PRON ijtc-896 110 11 can can AUX ijtc-896 110 12 be be AUX ijtc-896 110 13 concluded conclude VERB ijtc-896 110 14 that that SCONJ ijtc-896 110 15 financial financial ADJ ijtc-896 110 16 performance performance NOUN ijtc-896 110 17 ( ( PUNCT ijtc-896 110 18 roa roa NOUN ijtc-896 110 19 ) ) PUNCT ijtc-896 110 20 is be AUX ijtc-896 110 21 not not PART ijtc-896 110 22 a a DET ijtc-896 110 23 moderating moderate VERB ijtc-896 110 24 variable variable NOUN ijtc-896 110 25 because because SCONJ ijtc-896 110 26 it it PRON ijtc-896 110 27 is be AUX ijtc-896 110 28 unable unable ADJ ijtc-896 110 29 to to PART ijtc-896 110 30 strengthen strengthen VERB ijtc-896 110 31 or or CCONJ ijtc-896 110 32 weaken weaken VERB ijtc-896 110 33 the the DET ijtc-896 110 34 influence influence NOUN ijtc-896 110 35 of of ADP ijtc-896 110 36 institutional institutional ADJ ijtc-896 110 37 ownership ownership NOUN ijtc-896 110 38 , , PUNCT ijtc-896 110 39 sales sale NOUN ijtc-896 110 40 growth growth NOUN ijtc-896 110 41 , , PUNCT ijtc-896 110 42 and and CCONJ ijtc-896 110 43 ln_total ln_total ADJ ijtc-896 110 44 asseton asseton NOUN ijtc-896 110 45 tax tax NOUN ijtc-896 110 46 evasion evasion NOUN ijtc-896 110 47 . . PUNCT ijtc-896 111 1 the the DET ijtc-896 111 2 effect effect NOUN ijtc-896 111 3 of of ADP ijtc-896 111 4 institutional institutional ADJ ijtc-896 111 5 ownership ownership NOUN ijtc-896 111 6 on on ADP ijtc-896 111 7 tax tax NOUN ijtc-896 111 8 avoidance avoidance NOUN ijtc-896 111 9 the the DET ijtc-896 111 10 calculated calculate VERB ijtc-896 111 11 value value NOUN ijtc-896 111 12 of of ADP ijtc-896 111 13 institutional institutional ADJ ijtc-896 111 14 ownership ownership NOUN ijtc-896 111 15 is be AUX ijtc-896 111 16 -1.908 -1.908 ADJ ijtc-896 111 17 while while SCONJ ijtc-896 111 18 the the DET ijtc-896 111 19 table table NOUN ijtc-896 111 20 with with ADP ijtc-896 111 21 df df NOUN ijtc-896 111 22 = = SYM ijtc-896 111 23 ( ( PUNCT ijtc-896 111 24 132 132 NUM ijtc-896 111 25 - - SYM ijtc-896 111 26 3=129 3=129 NUM ijtc-896 111 27 ) ) PUNCT ijtc-896 111 28 is be AUX ijtc-896 111 29 1.97852 1.97852 NUM ijtc-896 111 30 . . PUNCT ijtc-896 112 1 it it PRON ijtc-896 112 2 can can AUX ijtc-896 112 3 be be AUX ijtc-896 112 4 concluded conclude VERB ijtc-896 112 5 that that SCONJ ijtc-896 112 6 t t PROPN ijtc-896 112 7 count count VERB ijtc-896 112 8 < < X ijtc-896 112 9 ttable ttable ADJ ijtc-896 112 10 or or CCONJ ijtc-896 112 11 -1.908 -1.908 ADJ ijtc-896 112 12 > > X ijtc-896 112 13 1.97852 1.97852 NUM ijtc-896 112 14 or or CCONJ ijtc-896 112 15 significance significance NOUN ijtc-896 112 16 level level NOUN ijtc-896 112 17 0.059 0.059 NUM ijtc-896 112 18 > > X ijtc-896 112 19 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc ADJ ijtc-896 112 20 financial financial ADJ ijtc-896 112 21 performance performance NOUN ijtc-896 112 22 as as ADP ijtc-896 112 23 a a DET ijtc-896 112 24 mediation mediation NOUN ijtc-896 112 25 of of ADP ijtc-896 112 26 tax tax NOUN ijtc-896 112 27 avoidance avoidance NOUN ijtc-896 112 28 determinants determinant NOUN ijtc-896 112 29 in in ADP ijtc-896 112 30 lq45 lq45 PROPN ijtc-896 112 31 companies company NOUN ijtc-896 112 32 on on ADP ijtc-896 112 33 the the DET ijtc-896 112 34 indonesia indonesia PROPN ijtc-896 112 35 stock stock PROPN ijtc-896 112 36 exchange exchange PROPN ijtc-896 112 37 azwar azwar PROPN ijtc-896 112 38 , , PUNCT ijtc-896 112 39 susanti susanti PROPN ijtc-896 112 40 , , PUNCT ijtc-896 112 41 and and CCONJ ijtc-896 112 42 supitriyani supitriyani PROPN ijtc-896 112 43 826 826 NUM ijtc-896 112 44 | | ADV ijtc-896 112 45 ilomata ilomata PROPN ijtc-896 112 46 international international ADJ ijtc-896 112 47 journal journal NOUN ijtc-896 112 48 of of ADP ijtc-896 112 49 tax tax PROPN ijtc-896 112 50 & & CCONJ ijtc-896 112 51 accounting accounting PROPN ijtc-896 112 52 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc PROPN ijtc-896 112 53 0.05 0.05 NUM ijtc-896 112 54 then then ADV ijtc-896 112 55 h0 h0 PROPN ijtc-896 112 56 is be AUX ijtc-896 112 57 accepted accept VERB ijtc-896 112 58 , , PUNCT ijtc-896 112 59 meaning mean VERB ijtc-896 112 60 that that SCONJ ijtc-896 112 61 institutional institutional ADJ ijtc-896 112 62 ownership ownership NOUN ijtc-896 112 63 has have VERB ijtc-896 112 64 a a DET ijtc-896 112 65 negative negative ADJ ijtc-896 112 66 and and CCONJ ijtc-896 112 67 insignificant insignificant ADJ ijtc-896 112 68 effect effect NOUN ijtc-896 112 69 on on ADP ijtc-896 112 70 tax tax NOUN ijtc-896 112 71 evasion evasion NOUN ijtc-896 112 72 . . PUNCT ijtc-896 113 1 this this PRON ijtc-896 113 2 means mean VERB ijtc-896 113 3 that that SCONJ ijtc-896 113 4 there there PRON ijtc-896 113 5 will will AUX ijtc-896 113 6 be be AUX ijtc-896 113 7 more more ADJ ijtc-896 113 8 ownership ownership NOUN ijtc-896 113 9 in in ADP ijtc-896 113 10 the the DET ijtc-896 113 11 company company NOUN ijtc-896 113 12 , , PUNCT ijtc-896 113 13 the the PRON ijtc-896 113 14 smaller small ADJ ijtc-896 113 15 the the DET ijtc-896 113 16 company company NOUN ijtc-896 113 17 will will AUX ijtc-896 113 18 take take VERB ijtc-896 113 19 tax tax NOUN ijtc-896 113 20 avoidance avoidance NOUN ijtc-896 113 21 actions action NOUN ijtc-896 113 22 because because SCONJ ijtc-896 113 23 the the DET ijtc-896 113 24 company company NOUN ijtc-896 113 25 will will AUX ijtc-896 113 26 maintain maintain VERB ijtc-896 113 27 the the DET ijtc-896 113 28 good good ADJ ijtc-896 113 29 name name NOUN ijtc-896 113 30 of of ADP ijtc-896 113 31 the the DET ijtc-896 113 32 company company NOUN ijtc-896 113 33 with with ADP ijtc-896 113 34 the the DET ijtc-896 113 35 aim aim NOUN ijtc-896 113 36 that that SCONJ ijtc-896 113 37 stakeholders stakeholder NOUN ijtc-896 113 38 believe believe VERB ijtc-896 113 39 in in ADP ijtc-896 113 40 the the DET ijtc-896 113 41 progress progress NOUN ijtc-896 113 42 of of ADP ijtc-896 113 43 the the DET ijtc-896 113 44 company company NOUN ijtc-896 113 45 in in ADP ijtc-896 113 46 the the DET ijtc-896 113 47 future future NOUN ijtc-896 113 48 . . PUNCT ijtc-896 114 1 in in ADP ijtc-896 114 2 addition addition NOUN ijtc-896 114 3 , , PUNCT ijtc-896 114 4 according accord VERB ijtc-896 114 5 to to ADP ijtc-896 114 6 ( ( PUNCT ijtc-896 114 7 charisma charisma PROPN ijtc-896 114 8 & & CCONJ ijtc-896 114 9 dwimulyani dwimulyani PROPN ijtc-896 114 10 , , PUNCT ijtc-896 114 11 2019 2019 NUM ijtc-896 114 12 ) ) PUNCT ijtc-896 114 13 , , PUNCT ijtc-896 114 14 the the DET ijtc-896 114 15 size size NOUN ijtc-896 114 16 or or CCONJ ijtc-896 114 17 size size NOUN ijtc-896 114 18 of of ADP ijtc-896 114 19 institutional institutional ADJ ijtc-896 114 20 ownership ownership NOUN ijtc-896 114 21 affects affect VERB ijtc-896 114 22 companies company NOUN ijtc-896 114 23 or or CCONJ ijtc-896 114 24 management management NOUN ijtc-896 114 25 to to PART ijtc-896 114 26 minimize minimize VERB ijtc-896 114 27 tax tax NOUN ijtc-896 114 28 evasion evasion NOUN ijtc-896 114 29 practices practice NOUN ijtc-896 114 30 . . PUNCT ijtc-896 115 1 institutional institutional ADJ ijtc-896 115 2 ownership ownership NOUN ijtc-896 115 3 will will AUX ijtc-896 115 4 always always ADV ijtc-896 115 5 supervise supervise VERB ijtc-896 115 6 and and CCONJ ijtc-896 115 7 encourage encourage VERB ijtc-896 115 8 management management NOUN ijtc-896 115 9 to to PART ijtc-896 115 10 do do VERB ijtc-896 115 11 its its PRON ijtc-896 115 12 duties duty NOUN ijtc-896 115 13 correctly correctly ADV ijtc-896 115 14 and and CCONJ ijtc-896 115 15 convey convey VERB ijtc-896 115 16 true true ADJ ijtc-896 115 17 information information NOUN ijtc-896 115 18 so so SCONJ ijtc-896 115 19 that that SCONJ ijtc-896 115 20 the the DET ijtc-896 115 21 company company NOUN ijtc-896 115 22 can can AUX ijtc-896 115 23 increase increase VERB ijtc-896 115 24 its its PRON ijtc-896 115 25 profits profit NOUN ijtc-896 115 26 . . PUNCT ijtc-896 116 1 this this DET ijtc-896 116 2 study study NOUN ijtc-896 116 3 is be AUX ijtc-896 116 4 inconsistent inconsistent ADJ ijtc-896 116 5 with with ADP ijtc-896 116 6 the the DET ijtc-896 116 7 study study NOUN ijtc-896 116 8 ( ( PUNCT ijtc-896 116 9 kristiani kristiani PROPN ijtc-896 116 10 et et PROPN ijtc-896 116 11 al al PROPN ijtc-896 116 12 . . PROPN ijtc-896 116 13 , , PUNCT ijtc-896 116 14 2020 2020 NUM ijtc-896 116 15 ) ) PUNCT ijtc-896 116 16 with with ADP ijtc-896 116 17 the the DET ijtc-896 116 18 results result NOUN ijtc-896 116 19 of of ADP ijtc-896 116 20 research research NOUN ijtc-896 116 21 that that SCONJ ijtc-896 116 22 institutional institutional ADJ ijtc-896 116 23 ownership ownership NOUN ijtc-896 116 24 ( ( PUNCT ijtc-896 116 25 inst inst NOUN ijtc-896 116 26 ) ) PUNCT ijtc-896 116 27 has have VERB ijtc-896 116 28 a a DET ijtc-896 116 29 significant significant ADJ ijtc-896 116 30 effect effect NOUN ijtc-896 116 31 on on ADP ijtc-896 116 32 tax tax NOUN ijtc-896 116 33 evasion evasion NOUN ijtc-896 116 34 ( ( PUNCT ijtc-896 116 35 etr etr PROPN ijtc-896 116 36 ) ) PUNCT ijtc-896 116 37 . . PUNCT ijtc-896 117 1 the the PRON ijtc-896 117 2 greater great ADJ ijtc-896 117 3 the the DET ijtc-896 117 4 share share NOUN ijtc-896 117 5 ownership ownership NOUN ijtc-896 117 6 of of ADP ijtc-896 117 7 institutions institution NOUN ijtc-896 117 8 , , PUNCT ijtc-896 117 9 the the PRON ijtc-896 117 10 greater great ADJ ijtc-896 117 11 the the DET ijtc-896 117 12 opportunity opportunity NOUN ijtc-896 117 13 to to PART ijtc-896 117 14 reduce reduce VERB ijtc-896 117 15 corporate corporate ADJ ijtc-896 117 16 tax tax NOUN ijtc-896 117 17 avoidance avoidance NOUN ijtc-896 117 18 practices practice NOUN ijtc-896 117 19 . . PUNCT ijtc-896 118 1 these these DET ijtc-896 118 2 results result NOUN ijtc-896 118 3 suggest suggest VERB ijtc-896 118 4 that that SCONJ ijtc-896 118 5 these these DET ijtc-896 118 6 governance governance NOUN ijtc-896 118 7 characteristics characteristic NOUN ijtc-896 118 8 have have VERB ijtc-896 118 9 a a DET ijtc-896 118 10 stronger strong ADJ ijtc-896 118 11 association association NOUN ijtc-896 118 12 with with ADP ijtc-896 118 13 more more ADV ijtc-896 118 14 extreme extreme ADJ ijtc-896 118 15 tax tax NOUN ijtc-896 118 16 avoidance avoidance NOUN ijtc-896 118 17 , , PUNCT ijtc-896 118 18 which which PRON ijtc-896 118 19 is be AUX ijtc-896 118 20 more more ADV ijtc-896 118 21 likely likely ADJ ijtc-896 118 22 a a DET ijtc-896 118 23 symptom symptom NOUN ijtc-896 118 24 of of ADP ijtc-896 118 25 managerial managerial ADJ ijtc-896 118 26 overand overand PROPN ijtc-896 118 27 under under NOUN ijtc-896 118 28 - - PUNCT ijtc-896 118 29 investment investment NOUN ijtc-896 118 30 ( ( PUNCT ijtc-896 118 31 armstrong armstrong PROPN ijtc-896 118 32 et et PROPN ijtc-896 118 33 al al PROPN ijtc-896 118 34 . . PROPN ijtc-896 118 35 , , PUNCT ijtc-896 118 36 2015 2015 NUM ijtc-896 118 37 ) ) PUNCT ijtc-896 118 38 . . PUNCT ijtc-896 119 1 the the DET ijtc-896 119 2 effect effect NOUN ijtc-896 119 3 of of ADP ijtc-896 119 4 sales sale NOUN ijtc-896 119 5 growth growth NOUN ijtc-896 119 6 on on ADP ijtc-896 119 7 tax tax NOUN ijtc-896 119 8 avoidance avoidance NOUN ijtc-896 119 9 the the DET ijtc-896 119 10 results result NOUN ijtc-896 119 11 of of ADP ijtc-896 119 12 the the DET ijtc-896 119 13 previous previous ADJ ijtc-896 119 14 analysis analysis NOUN ijtc-896 119 15 show show VERB ijtc-896 119 16 that that SCONJ ijtc-896 119 17 the the DET ijtc-896 119 18 calculated calculated ADJ ijtc-896 119 19 sales sale NOUN ijtc-896 119 20 growth growth NOUN ijtc-896 119 21 value value NOUN ijtc-896 119 22 was be AUX ijtc-896 119 23 -1.307 -1.307 NUM ijtc-896 119 24 while while SCONJ ijtc-896 119 25 the the DET ijtc-896 119 26 table table NOUN ijtc-896 119 27 with with ADP ijtc-896 119 28 df df NOUN ijtc-896 119 29 = = SYM ijtc-896 119 30 ( ( PUNCT ijtc-896 119 31 132 132 NUM ijtc-896 119 32 - - SYM ijtc-896 119 33 3=129 3=129 NUM ijtc-896 119 34 ) ) PUNCT ijtc-896 119 35 was be AUX ijtc-896 119 36 1.97852 1.97852 NUM ijtc-896 119 37 . . PUNCT ijtc-896 120 1 it it PRON ijtc-896 120 2 can can AUX ijtc-896 120 3 be be AUX ijtc-896 120 4 concluded conclude VERB ijtc-896 120 5 that that SCONJ ijtc-896 120 6 t t PROPN ijtc-896 120 7 count count VERB ijtc-896 120 8 < < X ijtc-896 120 9 ttable ttable ADJ ijtc-896 120 10 or or CCONJ ijtc-896 120 11 -1.307 -1.307 ADP ijtc-896 120 12 < < X ijtc-896 120 13 1.97852 1.97852 NUM ijtc-896 120 14 or or CCONJ ijtc-896 120 15 a a DET ijtc-896 120 16 significance significance NOUN ijtc-896 120 17 level level NOUN ijtc-896 120 18 of of ADP ijtc-896 120 19 0.194 0.194 NUM ijtc-896 120 20 > > PUNCT ijtc-896 120 21 0.05 0.05 NUM ijtc-896 120 22 then then ADV ijtc-896 120 23 h0 h0 PROPN ijtc-896 120 24 is be AUX ijtc-896 120 25 accepted accept VERB ijtc-896 120 26 , , PUNCT ijtc-896 120 27 meaning mean VERB ijtc-896 120 28 that that SCONJ ijtc-896 120 29 sales sale NOUN ijtc-896 120 30 growth growth NOUN ijtc-896 120 31 has have VERB ijtc-896 120 32 a a DET ijtc-896 120 33 negative negative ADJ ijtc-896 120 34 and and CCONJ ijtc-896 120 35 insignificant insignificant ADJ ijtc-896 120 36 effect effect NOUN ijtc-896 120 37 on on ADP ijtc-896 120 38 tax tax NOUN ijtc-896 120 39 evasion evasion NOUN ijtc-896 120 40 . . PUNCT ijtc-896 121 1 this this PRON ijtc-896 121 2 means mean VERB ijtc-896 121 3 that that SCONJ ijtc-896 121 4 with with ADP ijtc-896 121 5 increasing increase VERB ijtc-896 121 6 sales sale NOUN ijtc-896 121 7 , , PUNCT ijtc-896 121 8 the the DET ijtc-896 121 9 company company NOUN ijtc-896 121 10 will will AUX ijtc-896 121 11 not not PART ijtc-896 121 12 do do VERB ijtc-896 121 13 tax tax NOUN ijtc-896 121 14 evasion evasion NOUN ijtc-896 121 15 with with ADP ijtc-896 121 16 the the DET ijtc-896 121 17 aim aim NOUN ijtc-896 121 18 of of ADP ijtc-896 121 19 being be AUX ijtc-896 121 20 able able ADJ ijtc-896 121 21 to to PART ijtc-896 121 22 contribute contribute VERB ijtc-896 121 23 to to ADP ijtc-896 121 24 management management NOUN ijtc-896 121 25 that that SCONJ ijtc-896 121 26 the the DET ijtc-896 121 27 company company NOUN ijtc-896 121 28 has have VERB ijtc-896 121 29 good good ADJ ijtc-896 121 30 performance performance NOUN ijtc-896 121 31 . . PUNCT ijtc-896 122 1 this this DET ijtc-896 122 2 study study NOUN ijtc-896 122 3 is be AUX ijtc-896 122 4 inconsistent inconsistent ADJ ijtc-896 122 5 with with ADP ijtc-896 122 6 the the DET ijtc-896 122 7 study study NOUN ijtc-896 122 8 ( ( PUNCT ijtc-896 122 9 ainniyya ainniyya PROPN ijtc-896 122 10 et et PROPN ijtc-896 122 11 al al PROPN ijtc-896 122 12 . . PROPN ijtc-896 122 13 , , PUNCT ijtc-896 122 14 2021 2021 NUM ijtc-896 122 15 ) ) PUNCT ijtc-896 122 16 , , PUNCT ijtc-896 122 17 ( ( PUNCT ijtc-896 122 18 suryani suryani X ijtc-896 122 19 , , PUNCT ijtc-896 122 20 2021 2021 NUM ijtc-896 122 21 ) ) PUNCT ijtc-896 122 22 and and CCONJ ijtc-896 122 23 ( ( PUNCT ijtc-896 122 24 suteja suteja NOUN ijtc-896 122 25 et et PROPN ijtc-896 122 26 al al PROPN ijtc-896 122 27 . . PROPN ijtc-896 122 28 , , PUNCT ijtc-896 122 29 2022 2022 NUM ijtc-896 122 30 ) ) PUNCT ijtc-896 122 31 by by ADP ijtc-896 122 32 obtaining obtain VERB ijtc-896 122 33 the the DET ijtc-896 122 34 results result NOUN ijtc-896 122 35 that that SCONJ ijtc-896 122 36 sales sale NOUN ijtc-896 122 37 growth growth NOUN ijtc-896 122 38 significantly significantly ADV ijtc-896 122 39 affects affect VERB ijtc-896 122 40 tax tax NOUN ijtc-896 122 41 evasion evasion NOUN ijtc-896 122 42 in in ADP ijtc-896 122 43 nature nature NOUN ijtc-896 122 44 , , PUNCT ijtc-896 122 45 this this PRON ijtc-896 122 46 means mean VERB ijtc-896 122 47 that that SCONJ ijtc-896 122 48 high high ADJ ijtc-896 122 49 sales sale NOUN ijtc-896 122 50 growth growth NOUN ijtc-896 122 51 indicates indicate VERB ijtc-896 122 52 an an DET ijtc-896 122 53 increase increase NOUN ijtc-896 122 54 in in ADP ijtc-896 122 55 tax tax NOUN ijtc-896 122 56 avoidance avoidance NOUN ijtc-896 122 57 rates rate NOUN ijtc-896 122 58 , , PUNCT ijtc-896 122 59 so so SCONJ ijtc-896 122 60 that that SCONJ ijtc-896 122 61 sales sale NOUN ijtc-896 122 62 growth growth NOUN ijtc-896 122 63 has have VERB ijtc-896 122 64 a a DET ijtc-896 122 65 positive positive ADJ ijtc-896 122 66 effect effect NOUN ijtc-896 122 67 on on ADP ijtc-896 122 68 tax tax NOUN ijtc-896 122 69 evasion evasion NOUN ijtc-896 122 70 . . PUNCT ijtc-896 123 1 changes change NOUN ijtc-896 123 2 in in ADP ijtc-896 123 3 the the DET ijtc-896 123 4 value value NOUN ijtc-896 123 5 of of ADP ijtc-896 123 6 company company NOUN ijtc-896 123 7 sales sale NOUN ijtc-896 123 8 will will AUX ijtc-896 123 9 directly directly ADV ijtc-896 123 10 change change VERB ijtc-896 123 11 profits profit NOUN ijtc-896 123 12 so so SCONJ ijtc-896 123 13 that that SCONJ ijtc-896 123 14 it it PRON ijtc-896 123 15 will will AUX ijtc-896 123 16 also also ADV ijtc-896 123 17 affect affect VERB ijtc-896 123 18 the the DET ijtc-896 123 19 amount amount NOUN ijtc-896 123 20 of of ADP ijtc-896 123 21 tax tax NOUN ijtc-896 123 22 . . PUNCT ijtc-896 124 1 high high ADJ ijtc-896 124 2 growth growth NOUN ijtc-896 124 3 requires require VERB ijtc-896 124 4 new new ADJ ijtc-896 124 5 investment investment NOUN ijtc-896 124 6 and and CCONJ ijtc-896 124 7 funding funding NOUN ijtc-896 124 8 , , PUNCT ijtc-896 124 9 so so SCONJ ijtc-896 124 10 companies company NOUN ijtc-896 124 11 will will AUX ijtc-896 124 12 have have VERB ijtc-896 124 13 more more ADJ ijtc-896 124 14 options option NOUN ijtc-896 124 15 to to PART ijtc-896 124 16 achieve achieve VERB ijtc-896 124 17 low low ADJ ijtc-896 124 18 etr etr PROPN ijtc-896 124 19 . . PUNCT ijtc-896 125 1 the the DET ijtc-896 125 2 results result NOUN ijtc-896 125 3 of of ADP ijtc-896 125 4 this this DET ijtc-896 125 5 study study NOUN ijtc-896 125 6 are be AUX ijtc-896 125 7 consistent consistent ADJ ijtc-896 125 8 with with ADP ijtc-896 125 9 studies study NOUN ijtc-896 125 10 ( ( PUNCT ijtc-896 125 11 putri putri PROPN ijtc-896 125 12 et et PROPN ijtc-896 125 13 al al PROPN ijtc-896 125 14 . . PROPN ijtc-896 125 15 , , PUNCT ijtc-896 125 16 2021 2021 NUM ijtc-896 125 17 ) ) PUNCT ijtc-896 125 18 and and CCONJ ijtc-896 125 19 ( ( PUNCT ijtc-896 125 20 sembiring sembiring NOUN ijtc-896 125 21 & & CCONJ ijtc-896 125 22 sa’adah sa’adah PROPN ijtc-896 125 23 , , PUNCT ijtc-896 125 24 2021 2021 NUM ijtc-896 125 25 ) ) PUNCT ijtc-896 125 26 which which PRON ijtc-896 125 27 states state VERB ijtc-896 125 28 that that SCONJ ijtc-896 125 29 sales sale NOUN ijtc-896 125 30 growth growth NOUN ijtc-896 125 31 and and CCONJ ijtc-896 125 32 tax tax NOUN ijtc-896 125 33 evasion evasion NOUN ijtc-896 125 34 have have VERB ijtc-896 125 35 a a DET ijtc-896 125 36 significant significant ADJ ijtc-896 125 37 negative negative ADJ ijtc-896 125 38 influence influence NOUN ijtc-896 125 39 . . PUNCT ijtc-896 126 1 the the DET ijtc-896 126 2 effect effect NOUN ijtc-896 126 3 of of ADP ijtc-896 126 4 firm firm ADJ ijtc-896 126 5 size size NOUN ijtc-896 126 6 on on ADP ijtc-896 126 7 tax tax NOUN ijtc-896 126 8 avoidance avoidance NOUN ijtc-896 126 9 based base VERB ijtc-896 126 10 on on ADP ijtc-896 126 11 the the DET ijtc-896 126 12 study study NOUN ijtc-896 126 13 of of ADP ijtc-896 126 14 the the DET ijtc-896 126 15 analysis analysis NOUN ijtc-896 126 16 that that SCONJ ijtc-896 126 17 the the DET ijtc-896 126 18 calculated calculated ADJ ijtc-896 126 19 value value NOUN ijtc-896 126 20 of of ADP ijtc-896 126 21 ln ln ADV ijtc-896 126 22 - - PUNCT ijtc-896 126 23 total_aset total_aset PROPN ijtc-896 126 24 is be AUX ijtc-896 126 25 -2.022 -2.022 NOUN ijtc-896 126 26 while while SCONJ ijtc-896 126 27 the the DET ijtc-896 126 28 ttable ttable ADJ ijtc-896 126 29 with with ADP ijtc-896 126 30 df df NOUN ijtc-896 126 31 = = SYM ijtc-896 126 32 ( ( PUNCT ijtc-896 126 33 132 132 NUM ijtc-896 126 34 - - SYM ijtc-896 126 35 3=129 3=129 NUM ijtc-896 126 36 ) ) PUNCT ijtc-896 126 37 is be AUX ijtc-896 126 38 1.97852 1.97852 NUM ijtc-896 126 39 . . PUNCT ijtc-896 127 1 it it PRON ijtc-896 127 2 can can AUX ijtc-896 127 3 be be AUX ijtc-896 127 4 concluded conclude VERB ijtc-896 127 5 that that SCONJ ijtc-896 127 6 t t PROPN ijtc-896 127 7 count count VERB ijtc-896 127 8 > > X ijtc-896 127 9 ttable ttable ADJ ijtc-896 127 10 or or CCONJ ijtc-896 127 11 -2.022 -2.022 NOUN ijtc-896 127 12 > > X ijtc-896 127 13 1.97852 1.97852 NUM ijtc-896 127 14 or or CCONJ ijtc-896 127 15 a a DET ijtc-896 127 16 significance significance NOUN ijtc-896 127 17 level level NOUN ijtc-896 127 18 of of ADP ijtc-896 127 19 0.046 0.046 NUM ijtc-896 127 20 < < NOUN ijtc-896 127 21 0.05 0.05 NUM ijtc-896 127 22 then then ADV ijtc-896 127 23 h0 h0 PROPN ijtc-896 127 24 is be AUX ijtc-896 127 25 rejected reject VERB ijtc-896 127 26 , , PUNCT ijtc-896 127 27 meaning mean VERB ijtc-896 127 28 that that SCONJ ijtc-896 127 29 ln ln PROPN ijtc-896 127 30 - - PUNCT ijtc-896 127 31 total_aset total_aset PROPN ijtc-896 127 32 has have VERB ijtc-896 127 33 a a DET ijtc-896 127 34 negative negative ADJ ijtc-896 127 35 and and CCONJ ijtc-896 127 36 significant significant ADJ ijtc-896 127 37 effect effect NOUN ijtc-896 127 38 on on ADP ijtc-896 127 39 tax tax NOUN ijtc-896 127 40 evasion evasion NOUN ijtc-896 127 41 . . PUNCT ijtc-896 128 1 this this PRON ijtc-896 128 2 means mean VERB ijtc-896 128 3 that that SCONJ ijtc-896 128 4 if if SCONJ ijtc-896 128 5 the the DET ijtc-896 128 6 company company NOUN ijtc-896 128 7 has have VERB ijtc-896 128 8 a a DET ijtc-896 128 9 lot lot NOUN ijtc-896 128 10 of of ADP ijtc-896 128 11 assets asset NOUN ijtc-896 128 12 , , PUNCT ijtc-896 128 13 it it PRON ijtc-896 128 14 will will AUX ijtc-896 128 15 illustrate illustrate VERB ijtc-896 128 16 a a DET ijtc-896 128 17 high high ADJ ijtc-896 128 18 company company NOUN ijtc-896 128 19 size size NOUN ijtc-896 128 20 so so SCONJ ijtc-896 128 21 that that SCONJ ijtc-896 128 22 the the DET ijtc-896 128 23 tax tax NOUN ijtc-896 128 24 evasion evasion NOUN ijtc-896 128 25 action action NOUN ijtc-896 128 26 taken take VERB ijtc-896 128 27 by by ADP ijtc-896 128 28 the the DET ijtc-896 128 29 company company NOUN ijtc-896 128 30 is be AUX ijtc-896 128 31 lower low ADJ ijtc-896 128 32 . . PUNCT ijtc-896 129 1 conversely conversely ADV ijtc-896 129 2 , , PUNCT ijtc-896 129 3 the the PRON ijtc-896 129 4 smaller small ADJ ijtc-896 129 5 the the DET ijtc-896 129 6 value value NOUN ijtc-896 129 7 of of ADP ijtc-896 129 8 the the DET ijtc-896 129 9 size size NOUN ijtc-896 129 10 of of ADP ijtc-896 129 11 the the DET ijtc-896 129 12 company company NOUN ijtc-896 129 13 , , PUNCT ijtc-896 129 14 the the PRON ijtc-896 129 15 more more ADJ ijtc-896 129 16 it it PRON ijtc-896 129 17 will will AUX ijtc-896 129 18 have have VERB ijtc-896 129 19 an an DET ijtc-896 129 20 impact impact NOUN ijtc-896 129 21 on on ADP ijtc-896 129 22 increasing increase VERB ijtc-896 129 23 the the DET ijtc-896 129 24 amount amount NOUN ijtc-896 129 25 of of ADP ijtc-896 129 26 tax tax NOUN ijtc-896 129 27 avoidance avoidance NOUN ijtc-896 129 28 . . PUNCT ijtc-896 130 1 this this DET ijtc-896 130 2 research research NOUN ijtc-896 130 3 showed show VERB ijtc-896 130 4 that that DET ijtc-896 130 5 size size NOUN ijtc-896 130 6 , , PUNCT ijtc-896 130 7 significantly significantly ADV ijtc-896 130 8 affected affect VERB ijtc-896 130 9 tax tax NOUN ijtc-896 130 10 avoidance avoidance NOUN ijtc-896 130 11 practices practice NOUN ijtc-896 130 12 ( ( PUNCT ijtc-896 130 13 pratama pratama NOUN ijtc-896 130 14 , , PUNCT ijtc-896 130 15 2017 2017 NUM ijtc-896 130 16 ) ) PUNCT ijtc-896 130 17 , , PUNCT ijtc-896 130 18 ( ( PUNCT ijtc-896 130 19 richie richie PROPN ijtc-896 130 20 & & CCONJ ijtc-896 130 21 triyani triyani PROPN ijtc-896 130 22 , , PUNCT ijtc-896 130 23 2021 2021 NUM ijtc-896 130 24 ) ) PUNCT ijtc-896 130 25 and and CCONJ ijtc-896 130 26 ( ( PUNCT ijtc-896 130 27 adegbite adegbite PROPN ijtc-896 130 28 & & CCONJ ijtc-896 130 29 bojuwon bojuwon PROPN ijtc-896 130 30 , , PUNCT ijtc-896 130 31 2019 2019 NUM ijtc-896 130 32 ) ) PUNCT ijtc-896 130 33 . . PUNCT ijtc-896 131 1 in in ADP ijtc-896 131 2 contrast contrast NOUN ijtc-896 131 3 to to ADP ijtc-896 131 4 research research NOUN ijtc-896 131 5 ( ( PUNCT ijtc-896 131 6 aulia aulia NOUN ijtc-896 131 7 & & CCONJ ijtc-896 131 8 mahpudin mahpudin PROPN ijtc-896 131 9 , , PUNCT ijtc-896 131 10 2020 2020 NUM ijtc-896 131 11 ) ) PUNCT ijtc-896 131 12 with with ADP ijtc-896 131 13 the the DET ijtc-896 131 14 result result NOUN ijtc-896 131 15 that that SCONJ ijtc-896 131 16 the the DET ijtc-896 131 17 larger large ADJ ijtc-896 131 18 the the DET ijtc-896 131 19 total total ADJ ijtc-896 131 20 assets asset NOUN ijtc-896 131 21 indicate indicate VERB ijtc-896 131 22 the the DET ijtc-896 131 23 larger large ADJ ijtc-896 131 24 the the DET ijtc-896 131 25 size size NOUN ijtc-896 131 26 of of ADP ijtc-896 131 27 the the DET ijtc-896 131 28 company company NOUN ijtc-896 131 29 , , PUNCT ijtc-896 131 30 and and CCONJ ijtc-896 131 31 each each DET ijtc-896 131 32 increase increase NOUN ijtc-896 131 33 in in ADP ijtc-896 131 34 company company NOUN ijtc-896 131 35 size size NOUN ijtc-896 131 36 will will AUX ijtc-896 131 37 increase increase VERB ijtc-896 131 38 tax tax NOUN ijtc-896 131 39 avoidance avoidance NOUN ijtc-896 131 40 . . PUNCT ijtc-896 132 1 the the DET ijtc-896 132 2 results result NOUN ijtc-896 132 3 ( ( PUNCT ijtc-896 132 4 firmansyah firmansyah NOUN ijtc-896 132 5 & & CCONJ ijtc-896 132 6 bahri bahri PROPN ijtc-896 132 7 , , PUNCT ijtc-896 132 8 2022 2022 NUM ijtc-896 132 9 ) ) PUNCT ijtc-896 132 10 showed show VERB ijtc-896 132 11 that that SCONJ ijtc-896 132 12 sales sale NOUN ijtc-896 132 13 growth growth NOUN ijtc-896 132 14 and and CCONJ ijtc-896 132 15 company company NOUN ijtc-896 132 16 size size NOUN ijtc-896 132 17 did do AUX ijtc-896 132 18 not not PART ijtc-896 132 19 affect affect VERB ijtc-896 132 20 tax tax NOUN ijtc-896 132 21 avoidance avoidance NOUN ijtc-896 132 22 . . PUNCT ijtc-896 133 1 this this PRON ijtc-896 133 2 is be AUX ijtc-896 133 3 possible possible ADJ ijtc-896 133 4 because because SCONJ ijtc-896 133 5 large large ADJ ijtc-896 133 6 companies company NOUN ijtc-896 133 7 are be AUX ijtc-896 133 8 able able ADJ ijtc-896 133 9 to to PART ijtc-896 133 10 manage manage VERB ijtc-896 133 11 taxation taxation NOUN ijtc-896 133 12 by by ADP ijtc-896 133 13 doing do VERB ijtc-896 133 14 tax tax NOUN ijtc-896 133 15 planning planning NOUN ijtc-896 133 16 so so SCONJ ijtc-896 133 17 that that SCONJ ijtc-896 133 18 optimal optimal ADJ ijtc-896 133 19 tax tax NOUN ijtc-896 133 20 saving saving NOUN ijtc-896 133 21 can can AUX ijtc-896 133 22 be be AUX ijtc-896 133 23 achieved achieve VERB ijtc-896 133 24 . . PUNCT ijtc-896 134 1 in in ADP ijtc-896 134 2 this this DET ijtc-896 134 3 case case NOUN ijtc-896 134 4 , , PUNCT ijtc-896 134 5 tax tax NOUN ijtc-896 134 6 saving saving NOUN ijtc-896 134 7 describes describe VERB ijtc-896 134 8 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc ADJ ijtc-896 134 9 financial financial ADJ ijtc-896 134 10 performance performance NOUN ijtc-896 134 11 as as ADP ijtc-896 134 12 a a DET ijtc-896 134 13 mediation mediation NOUN ijtc-896 134 14 of of ADP ijtc-896 134 15 tax tax NOUN ijtc-896 134 16 avoidance avoidance NOUN ijtc-896 134 17 determinants determinant NOUN ijtc-896 134 18 in in ADP ijtc-896 134 19 lq45 lq45 PROPN ijtc-896 134 20 companies company NOUN ijtc-896 134 21 on on ADP ijtc-896 134 22 the the DET ijtc-896 134 23 indonesia indonesia PROPN ijtc-896 134 24 stock stock PROPN ijtc-896 134 25 exchange exchange PROPN ijtc-896 134 26 azwar azwar PROPN ijtc-896 134 27 , , PUNCT ijtc-896 134 28 susanti susanti PROPN ijtc-896 134 29 , , PUNCT ijtc-896 134 30 and and CCONJ ijtc-896 134 31 supitriyani supitriyani NOUN ijtc-896 135 1 827 827 NUM ijtc-896 136 1 | | ADV ijtc-896 136 2 ilomata ilomata PROPN ijtc-896 136 3 international international ADJ ijtc-896 136 4 journal journal NOUN ijtc-896 136 5 of of ADP ijtc-896 136 6 tax tax PROPN ijtc-896 136 7 & & CCONJ ijtc-896 136 8 accounting account VERB ijtc-896 136 9 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc PROPN ijtc-896 136 10 tax tax NOUN ijtc-896 136 11 avoidance avoidance NOUN ijtc-896 136 12 that that PRON ijtc-896 136 13 companies company NOUN ijtc-896 136 14 do do VERB ijtc-896 136 15 in in ADP ijtc-896 136 16 a a DET ijtc-896 136 17 legal legal ADJ ijtc-896 136 18 way way NOUN ijtc-896 136 19 . . PUNCT ijtc-896 137 1 this this DET ijtc-896 137 2 study study NOUN ijtc-896 137 3 is be AUX ijtc-896 137 4 consistent consistent ADJ ijtc-896 137 5 with with ADP ijtc-896 137 6 research research NOUN ijtc-896 137 7 ( ( PUNCT ijtc-896 137 8 sunarsih sunarsih PROPN ijtc-896 137 9 et et PROPN ijtc-896 137 10 al al PROPN ijtc-896 137 11 . . PROPN ijtc-896 137 12 , , PUNCT ijtc-896 137 13 2019 2019 NUM ijtc-896 137 14 ) ) PUNCT ijtc-896 137 15 and and CCONJ ijtc-896 137 16 ( ( PUNCT ijtc-896 137 17 rinaldi rinaldi PROPN ijtc-896 137 18 & & CCONJ ijtc-896 137 19 cheisviyanny cheisviyanny PROPN ijtc-896 137 20 , , PUNCT ijtc-896 137 21 2015 2015 NUM ijtc-896 137 22 ) ) PUNCT ijtc-896 137 23 the the DET ijtc-896 137 24 research research NOUN ijtc-896 137 25 results result NOUN ijtc-896 137 26 show show VERB ijtc-896 137 27 that that SCONJ ijtc-896 137 28 the the DET ijtc-896 137 29 company company NOUN ijtc-896 137 30 size size NOUN ijtc-896 137 31 variable variable NOUN ijtc-896 137 32 has have VERB ijtc-896 137 33 a a DET ijtc-896 137 34 significant significant ADJ ijtc-896 137 35 negative negative ADJ ijtc-896 137 36 effect effect NOUN ijtc-896 137 37 on on ADP ijtc-896 137 38 tax tax NOUN ijtc-896 137 39 evasion evasion NOUN ijtc-896 137 40 . . PUNCT ijtc-896 138 1 the the DET ijtc-896 138 2 effect effect NOUN ijtc-896 138 3 of of ADP ijtc-896 138 4 managerial managerial ADJ ijtc-896 138 5 ownership ownership NOUN ijtc-896 138 6 , , PUNCT ijtc-896 138 7 sales sale NOUN ijtc-896 138 8 growth growth NOUN ijtc-896 138 9 , , PUNCT ijtc-896 138 10 and and CCONJ ijtc-896 138 11 company company NOUN ijtc-896 138 12 size size NOUN ijtc-896 138 13 on on ADP ijtc-896 138 14 tax tax NOUN ijtc-896 138 15 avoidance avoidance NOUN ijtc-896 138 16 from from ADP ijtc-896 138 17 the the DET ijtc-896 138 18 results result NOUN ijtc-896 138 19 that that PRON ijtc-896 138 20 the the DET ijtc-896 138 21 fcalculate fcalculate ADJ ijtc-896 138 22 value value NOUN ijtc-896 138 23 is be AUX ijtc-896 138 24 2.338 2.338 NUM ijtc-896 138 25 while while SCONJ ijtc-896 138 26 ftable ftable ADJ ijtc-896 138 27 with with ADP ijtc-896 138 28 df df PROPN ijtc-896 138 29 = = SYM ijtc-896 138 30 ( ( PUNCT ijtc-896 138 31 132 132 NUM ijtc-896 138 32 - - SYM ijtc-896 138 33 3 3 NUM ijtc-896 138 34 - - PUNCT ijtc-896 138 35 1=128 1=128 NUM ijtc-896 138 36 ) ) PUNCT ijtc-896 138 37 is be AUX ijtc-896 138 38 2.68 2.68 NUM ijtc-896 138 39 . . PUNCT ijtc-896 139 1 it it PRON ijtc-896 139 2 can can AUX ijtc-896 139 3 be be AUX ijtc-896 139 4 concluded conclude VERB ijtc-896 139 5 that that SCONJ ijtc-896 139 6 fcalculate fcalculate NOUN ijtc-896 139 7 < < X ijtc-896 139 8 ftable ftable NOUN ijtc-896 139 9 or or CCONJ ijtc-896 139 10 2.338 2.338 NUM ijtc-896 139 11 > > SYM ijtc-896 139 12 2.68 2.68 NUM ijtc-896 139 13 or or CCONJ ijtc-896 139 14 significance significance NOUN ijtc-896 139 15 level level NOUN ijtc-896 139 16 0.078 0.078 NUM ijtc-896 139 17 > > X ijtc-896 139 18 0.05 0.05 NUM ijtc-896 139 19 then then ADV ijtc-896 139 20 h0 h0 PROPN ijtc-896 139 21 is be AUX ijtc-896 139 22 rejected reject VERB ijtc-896 139 23 , , PUNCT ijtc-896 139 24 meaning mean VERB ijtc-896 139 25 that that SCONJ ijtc-896 139 26 institutional institutional ADJ ijtc-896 139 27 ownership ownership NOUN ijtc-896 139 28 , , PUNCT ijtc-896 139 29 sales sale NOUN ijtc-896 139 30 growth growth NOUN ijtc-896 139 31 , , PUNCT ijtc-896 139 32 and and CCONJ ijtc-896 139 33 ln_total ln_total ADJ ijtc-896 139 34 assethave assethave NOUN ijtc-896 139 35 a a DET ijtc-896 139 36 positive positive ADJ ijtc-896 139 37 and and CCONJ ijtc-896 139 38 insignificant insignificant ADJ ijtc-896 139 39 effect effect NOUN ijtc-896 139 40 on on ADP ijtc-896 139 41 tax tax NOUN ijtc-896 139 42 avoidance avoidance NOUN ijtc-896 139 43 . . PUNCT ijtc-896 140 1 this this PRON ijtc-896 140 2 means mean VERB ijtc-896 140 3 that that SCONJ ijtc-896 140 4 when when SCONJ ijtc-896 140 5 the the DET ijtc-896 140 6 number number NOUN ijtc-896 140 7 of of ADP ijtc-896 140 8 shares share NOUN ijtc-896 140 9 owned own VERB ijtc-896 140 10 by by ADP ijtc-896 140 11 institutions institution NOUN ijtc-896 140 12 increases increase NOUN ijtc-896 140 13 , , PUNCT ijtc-896 140 14 the the DET ijtc-896 140 15 level level NOUN ijtc-896 140 16 of of ADP ijtc-896 140 17 management management NOUN ijtc-896 140 18 control control NOUN ijtc-896 140 19 is be AUX ijtc-896 140 20 tightened tighten VERB ijtc-896 140 21 , , PUNCT ijtc-896 140 22 which which PRON ijtc-896 140 23 prevents prevent VERB ijtc-896 140 24 tax tax NOUN ijtc-896 140 25 evasion evasion NOUN ijtc-896 140 26 . . PUNCT ijtc-896 141 1 however however ADV ijtc-896 141 2 , , PUNCT ijtc-896 141 3 companies company NOUN ijtc-896 141 4 that that PRON ijtc-896 141 5 experience experience VERB ijtc-896 141 6 increased increase VERB ijtc-896 141 7 sales sale NOUN ijtc-896 141 8 growth growth NOUN ijtc-896 141 9 are be AUX ijtc-896 141 10 likely likely ADJ ijtc-896 141 11 to to PART ijtc-896 141 12 carry carry VERB ijtc-896 141 13 out out ADP ijtc-896 141 14 tax tax NOUN ijtc-896 141 15 avoidance avoidance NOUN ijtc-896 141 16 with with ADP ijtc-896 141 17 the the DET ijtc-896 141 18 aim aim NOUN ijtc-896 141 19 that that SCONJ ijtc-896 141 20 the the DET ijtc-896 141 21 tax tax NOUN ijtc-896 141 22 burden burden NOUN ijtc-896 141 23 is be AUX ijtc-896 141 24 paid pay VERB ijtc-896 141 25 with with ADP ijtc-896 141 26 a a DET ijtc-896 141 27 small small ADJ ijtc-896 141 28 amount amount NOUN ijtc-896 141 29 . . PUNCT ijtc-896 142 1 in in ADP ijtc-896 142 2 addition addition NOUN ijtc-896 142 3 , , PUNCT ijtc-896 142 4 the the DET ijtc-896 142 5 size size NOUN ijtc-896 142 6 of of ADP ijtc-896 142 7 the the DET ijtc-896 142 8 company company NOUN ijtc-896 142 9 can can AUX ijtc-896 142 10 not not PART ijtc-896 142 11 influence influence VERB ijtc-896 142 12 the the DET ijtc-896 142 13 company company NOUN ijtc-896 142 14 to to PART ijtc-896 142 15 take take VERB ijtc-896 142 16 tax tax NOUN ijtc-896 142 17 avoidance avoidance NOUN ijtc-896 142 18 actions action NOUN ijtc-896 142 19 because because SCONJ ijtc-896 142 20 the the DET ijtc-896 142 21 company company NOUN ijtc-896 142 22 must must AUX ijtc-896 142 23 maintain maintain VERB ijtc-896 142 24 the the DET ijtc-896 142 25 company company NOUN ijtc-896 142 26 's 's PART ijtc-896 142 27 good good ADJ ijtc-896 142 28 name name NOUN ijtc-896 142 29 for for ADP ijtc-896 142 30 the the DET ijtc-896 142 31 continuity continuity NOUN ijtc-896 142 32 of of ADP ijtc-896 142 33 business business NOUN ijtc-896 142 34 development development NOUN ijtc-896 142 35 in in ADP ijtc-896 142 36 the the DET ijtc-896 142 37 future future NOUN ijtc-896 142 38 . . PUNCT ijtc-896 143 1 this this DET ijtc-896 143 2 research research NOUN ijtc-896 143 3 is be AUX ijtc-896 143 4 not not PART ijtc-896 143 5 in in ADP ijtc-896 143 6 line line NOUN ijtc-896 143 7 with with ADP ijtc-896 143 8 research research NOUN ijtc-896 143 9 ( ( PUNCT ijtc-896 143 10 prastiyanti prastiyanti X ijtc-896 143 11 & & CCONJ ijtc-896 143 12 mahardhika mahardhika PROPN ijtc-896 143 13 , , PUNCT ijtc-896 143 14 2022 2022 NUM ijtc-896 143 15 ) ) PUNCT ijtc-896 143 16 showing show VERB ijtc-896 143 17 that that PRON ijtc-896 143 18 management management NOUN ijtc-896 143 19 ownership ownership NOUN ijtc-896 143 20 and and CCONJ ijtc-896 143 21 firm firm ADJ ijtc-896 143 22 size size NOUN ijtc-896 143 23 have have VERB ijtc-896 143 24 significant significant ADJ ijtc-896 143 25 effects effect NOUN ijtc-896 143 26 on on ADP ijtc-896 143 27 tax tax NOUN ijtc-896 143 28 evasion evasion NOUN ijtc-896 143 29 . . PUNCT ijtc-896 144 1 in in ADP ijtc-896 144 2 addition addition NOUN ijtc-896 144 3 , , PUNCT ijtc-896 144 4 research research NOUN ijtc-896 144 5 ( ( PUNCT ijtc-896 144 6 wahyuni wahyuni PROPN ijtc-896 144 7 & & CCONJ ijtc-896 144 8 wahyudi wahyudi PROPN ijtc-896 144 9 , , PUNCT ijtc-896 144 10 2021 2021 NUM ijtc-896 144 11 ) ) PUNCT ijtc-896 144 12 shows show VERB ijtc-896 144 13 differences difference NOUN ijtc-896 144 14 with with ADP ijtc-896 144 15 this this DET ijtc-896 144 16 study study NOUN ijtc-896 144 17 , , PUNCT ijtc-896 144 18 according accord VERB ijtc-896 144 19 to to ADP ijtc-896 144 20 the the DET ijtc-896 144 21 results result NOUN ijtc-896 144 22 of of ADP ijtc-896 144 23 this this DET ijtc-896 144 24 study study NOUN ijtc-896 144 25 , , PUNCT ijtc-896 144 26 company company NOUN ijtc-896 144 27 size size NOUN ijtc-896 144 28 and and CCONJ ijtc-896 144 29 sales sale NOUN ijtc-896 144 30 growth growth NOUN ijtc-896 144 31 do do AUX ijtc-896 144 32 not not PART ijtc-896 144 33 affect affect VERB ijtc-896 144 34 tax tax NOUN ijtc-896 144 35 evasion evasion NOUN ijtc-896 144 36 . . PUNCT ijtc-896 145 1 our our PRON ijtc-896 145 2 additional additional ADJ ijtc-896 145 3 regression regression NOUN ijtc-896 145 4 results result NOUN ijtc-896 145 5 demonstrate demonstrate VERB ijtc-896 145 6 that that SCONJ ijtc-896 145 7 corporate corporate ADJ ijtc-896 145 8 governance governance NOUN ijtc-896 145 9 controls control NOUN ijtc-896 145 10 related relate VERB ijtc-896 145 11 to to ADP ijtc-896 145 12 board board NOUN ijtc-896 145 13 independence independence NOUN ijtc-896 145 14 , , PUNCT ijtc-896 145 15 institutional institutional ADJ ijtc-896 145 16 ownership ownership NOUN ijtc-896 145 17 and and CCONJ ijtc-896 145 18 the the DET ijtc-896 145 19 use use NOUN ijtc-896 145 20 of of ADP ijtc-896 145 21 big-4 big-4 ADJ ijtc-896 145 22 auditors auditor NOUN ijtc-896 145 23 are be AUX ijtc-896 145 24 significantly significantly ADV ijtc-896 145 25 negatively negatively ADV ijtc-896 145 26 associated associate VERB ijtc-896 145 27 with with ADP ijtc-896 145 28 firms firm NOUN ijtc-896 145 29 using use VERB ijtc-896 145 30 capital capital NOUN ijtc-896 145 31 - - PUNCT ijtc-896 145 32 intensive intensive ADJ ijtc-896 145 33 tax tax NOUN ijtc-896 145 34 avoidance avoidance NOUN ijtc-896 145 35 structures structure NOUN ijtc-896 145 36 . . PUNCT ijtc-896 146 1 ( ( PUNCT ijtc-896 146 2 taylor taylor PROPN ijtc-896 146 3 & & CCONJ ijtc-896 146 4 richardson richardson PROPN ijtc-896 146 5 , , PUNCT ijtc-896 146 6 2013 2013 NUM ijtc-896 146 7 ) ) PUNCT ijtc-896 146 8 . . PUNCT ijtc-896 147 1 financial financial ADJ ijtc-896 147 2 performance performance NOUN ijtc-896 147 3 ( ( PUNCT ijtc-896 147 4 roa roa NOUN ijtc-896 147 5 ) ) PUNCT ijtc-896 147 6 moderates moderate VERB ijtc-896 147 7 the the DET ijtc-896 147 8 effect effect NOUN ijtc-896 147 9 of of ADP ijtc-896 147 10 managerial managerial ADJ ijtc-896 147 11 ownership ownership NOUN ijtc-896 147 12 , , PUNCT ijtc-896 147 13 sales sale NOUN ijtc-896 147 14 growth growth NOUN ijtc-896 147 15 , , PUNCT ijtc-896 147 16 and and CCONJ ijtc-896 147 17 company company NOUN ijtc-896 147 18 size size NOUN ijtc-896 147 19 on on ADP ijtc-896 147 20 tax tax NOUN ijtc-896 147 21 avoidance avoidance NOUN ijtc-896 147 22 based base VERB ijtc-896 147 23 on on ADP ijtc-896 147 24 the the DET ijtc-896 147 25 results result NOUN ijtc-896 147 26 of of ADP ijtc-896 147 27 the the DET ijtc-896 147 28 analysis analysis NOUN ijtc-896 147 29 presented present VERB ijtc-896 147 30 in in ADP ijtc-896 147 31 table table NOUN ijtc-896 147 32 16 16 NUM ijtc-896 147 33 , , PUNCT ijtc-896 147 34 the the DET ijtc-896 147 35 linear linear ADJ ijtc-896 147 36 regression regression NOUN ijtc-896 147 37 equation equation NOUN ijtc-896 147 38 model model NOUN ijtc-896 147 39 with with ADP ijtc-896 147 40 moderating moderate VERB ijtc-896 147 41 variables variable NOUN ijtc-896 147 42 using use VERB ijtc-896 147 43 the the DET ijtc-896 147 44 abs_residual abs_residual ADJ ijtc-896 147 45 test test NOUN ijtc-896 147 46 is be AUX ijtc-896 147 47 : : PUNCT ijtc-896 147 48 abs_res abs_re VERB ijtc-896 147 49 = = PUNCT ijtc-896 147 50 0.595 0.595 NUM ijtc-896 147 51 + + SYM ijtc-896 147 52 0.031y 0.031y NOUN ijtc-896 147 53 this this PRON ijtc-896 147 54 means mean VERB ijtc-896 147 55 that that SCONJ ijtc-896 147 56 the the DET ijtc-896 147 57 value value NOUN ijtc-896 147 58 of of ADP ijtc-896 147 59 the the DET ijtc-896 147 60 regression regression NOUN ijtc-896 147 61 coefficient coefficient NOUN ijtc-896 147 62 is be AUX ijtc-896 147 63 0.031 0.031 NUM ijtc-896 147 64 and and CCONJ ijtc-896 147 65 the the DET ijtc-896 147 66 significance significance NOUN ijtc-896 147 67 level level NOUN ijtc-896 147 68 is be AUX ijtc-896 147 69 0.733 0.733 NUM ijtc-896 147 70 . . PUNCT ijtc-896 148 1 because because SCONJ ijtc-896 148 2 the the DET ijtc-896 148 3 regression regression NOUN ijtc-896 148 4 coefficient coefficient NOUN ijtc-896 148 5 is be AUX ijtc-896 148 6 positive positive ADJ ijtc-896 148 7 and and CCONJ ijtc-896 148 8 insignificant insignificant ADJ ijtc-896 148 9 , , PUNCT ijtc-896 148 10 it it PRON ijtc-896 148 11 can can AUX ijtc-896 148 12 be be AUX ijtc-896 148 13 concluded conclude VERB ijtc-896 148 14 that that SCONJ ijtc-896 148 15 financial financial ADJ ijtc-896 148 16 performance performance NOUN ijtc-896 148 17 ( ( PUNCT ijtc-896 148 18 roa roa NOUN ijtc-896 148 19 ) ) PUNCT ijtc-896 148 20 is be AUX ijtc-896 148 21 not not PART ijtc-896 148 22 a a DET ijtc-896 148 23 moderating moderate VERB ijtc-896 148 24 variable variable NOUN ijtc-896 148 25 because because SCONJ ijtc-896 148 26 it it PRON ijtc-896 148 27 is be AUX ijtc-896 148 28 unable unable ADJ ijtc-896 148 29 to to PART ijtc-896 148 30 strengthen strengthen VERB ijtc-896 148 31 or or CCONJ ijtc-896 148 32 weaken weaken VERB ijtc-896 148 33 the the DET ijtc-896 148 34 influence influence NOUN ijtc-896 148 35 of of ADP ijtc-896 148 36 institutional institutional ADJ ijtc-896 148 37 ownership ownership NOUN ijtc-896 148 38 , , PUNCT ijtc-896 148 39 sales sale NOUN ijtc-896 148 40 growth growth NOUN ijtc-896 148 41 , , PUNCT ijtc-896 148 42 and and CCONJ ijtc-896 148 43 ln_total ln_total ADJ ijtc-896 148 44 asseton asseton NOUN ijtc-896 148 45 tax tax NOUN ijtc-896 148 46 evasion evasion NOUN ijtc-896 148 47 . . PUNCT ijtc-896 149 1 this this PRON ijtc-896 149 2 means mean VERB ijtc-896 149 3 that that SCONJ ijtc-896 149 4 with with ADP ijtc-896 149 5 the the DET ijtc-896 149 6 increase increase NOUN ijtc-896 149 7 in in ADP ijtc-896 149 8 company company NOUN ijtc-896 149 9 profits profit NOUN ijtc-896 149 10 proxied proxie VERB ijtc-896 149 11 by by ADP ijtc-896 149 12 roa roa PROPN ijtc-896 149 13 , , PUNCT ijtc-896 149 14 it it PRON ijtc-896 149 15 gives give VERB ijtc-896 149 16 an an DET ijtc-896 149 17 idea idea NOUN ijtc-896 149 18 that that SCONJ ijtc-896 149 19 companies company NOUN ijtc-896 149 20 that that PRON ijtc-896 149 21 have have VERB ijtc-896 149 22 institutional institutional ADJ ijtc-896 149 23 ownership ownership NOUN ijtc-896 149 24 with with ADP ijtc-896 149 25 a a DET ijtc-896 149 26 large large ADJ ijtc-896 149 27 number number NOUN ijtc-896 149 28 of of ADP ijtc-896 149 29 shares share NOUN ijtc-896 149 30 and and CCONJ ijtc-896 149 31 increased increase VERB ijtc-896 149 32 sales sale NOUN ijtc-896 149 33 growth growth NOUN ijtc-896 149 34 and and CCONJ ijtc-896 149 35 large large ADJ ijtc-896 149 36 size size NOUN ijtc-896 149 37 of of ADP ijtc-896 149 38 ownership ownership NOUN ijtc-896 149 39 do do AUX ijtc-896 149 40 not not PART ijtc-896 149 41 necessarily necessarily ADV ijtc-896 149 42 take take VERB ijtc-896 149 43 tax tax NOUN ijtc-896 149 44 avoidance avoidance NOUN ijtc-896 149 45 measures measure NOUN ijtc-896 149 46 . . PUNCT ijtc-896 150 1 this this DET ijtc-896 150 2 research research NOUN ijtc-896 150 3 is be AUX ijtc-896 150 4 different different ADJ ijtc-896 150 5 from from ADP ijtc-896 150 6 the the DET ijtc-896 150 7 results result NOUN ijtc-896 150 8 of of ADP ijtc-896 150 9 research research NOUN ijtc-896 150 10 ( ( PUNCT ijtc-896 150 11 manik manik PROPN ijtc-896 150 12 & & CCONJ ijtc-896 150 13 darmansyah darmansyah PROPN ijtc-896 150 14 , , PUNCT ijtc-896 150 15 2022 2022 NUM ijtc-896 150 16 ) ) PUNCT ijtc-896 150 17 , , PUNCT ijtc-896 150 18 ( ( PUNCT ijtc-896 150 19 sunarto sunarto NOUN ijtc-896 150 20 et et PROPN ijtc-896 150 21 al al PROPN ijtc-896 150 22 . . PROPN ijtc-896 150 23 , , PUNCT ijtc-896 150 24 2021 2021 NUM ijtc-896 150 25 ) ) PUNCT ijtc-896 150 26 and and CCONJ ijtc-896 150 27 ( ( PUNCT ijtc-896 150 28 mu’minah mu’minah PROPN ijtc-896 150 29 et et PROPN ijtc-896 150 30 al al PROPN ijtc-896 150 31 . . PROPN ijtc-896 150 32 , , PUNCT ijtc-896 150 33 2023 2023 NUM ijtc-896 150 34 ) ) PUNCT ijtc-896 150 35 that that SCONJ ijtc-896 150 36 the the DET ijtc-896 150 37 moderating moderate VERB ijtc-896 150 38 variable variable NOUN ijtc-896 150 39 , , PUNCT ijtc-896 150 40 i.e. i.e. X ijtc-896 150 41 profitability profitability NOUN ijtc-896 150 42 , , PUNCT ijtc-896 150 43 is be AUX ijtc-896 150 44 able able ADJ ijtc-896 150 45 to to PART ijtc-896 150 46 slow slow VERB ijtc-896 150 47 down down ADP ijtc-896 150 48 the the DET ijtc-896 150 49 effect effect NOUN ijtc-896 150 50 of of ADP ijtc-896 150 51 liquidity liquidity NOUN ijtc-896 150 52 , , PUNCT ijtc-896 150 53 sales sale NOUN ijtc-896 150 54 growth growth NOUN ijtc-896 150 55 and and CCONJ ijtc-896 150 56 financial financial ADJ ijtc-896 150 57 leverage leverage NOUN ijtc-896 150 58 on on ADP ijtc-896 150 59 tax tax NOUN ijtc-896 150 60 evasion evasion NOUN ijtc-896 150 61 , , PUNCT ijtc-896 150 62 because because SCONJ ijtc-896 150 63 profitability profitability NOUN ijtc-896 150 64 is be AUX ijtc-896 150 65 the the DET ijtc-896 150 66 profit profit NOUN ijtc-896 150 67 belonging belong VERB ijtc-896 150 68 to to ADP ijtc-896 150 69 taxpayers taxpayer NOUN ijtc-896 150 70 , , PUNCT ijtc-896 150 71 which which PRON ijtc-896 150 72 of of ADP ijtc-896 150 73 course course NOUN ijtc-896 150 74 also also ADV ijtc-896 150 75 affects affect VERB ijtc-896 150 76 the the DET ijtc-896 150 77 amount amount NOUN ijtc-896 150 78 of of ADP ijtc-896 150 79 the the DET ijtc-896 150 80 taxpayers taxpayer NOUN ijtc-896 150 81 tend tend VERB ijtc-896 150 82 to to PART ijtc-896 150 83 avoid avoid VERB ijtc-896 150 84 and and CCONJ ijtc-896 150 85 so so ADV ijtc-896 150 86 is be AUX ijtc-896 150 87 research research NOUN ijtc-896 150 88 ( ( PUNCT ijtc-896 150 89 sunarto sunarto NOUN ijtc-896 150 90 et et PROPN ijtc-896 150 91 al al PROPN ijtc-896 150 92 . . PROPN ijtc-896 150 93 , , PUNCT ijtc-896 150 94 2021 2021 NUM ijtc-896 150 95 ) ) PUNCT ijtc-896 150 96 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc ADJ ijtc-896 150 97 financial financial ADJ ijtc-896 150 98 performance performance NOUN ijtc-896 150 99 as as ADP ijtc-896 150 100 a a DET ijtc-896 150 101 mediation mediation NOUN ijtc-896 150 102 of of ADP ijtc-896 150 103 tax tax NOUN ijtc-896 150 104 avoidance avoidance NOUN ijtc-896 150 105 determinants determinant NOUN ijtc-896 150 106 in in ADP ijtc-896 150 107 lq45 lq45 PROPN ijtc-896 150 108 companies company NOUN ijtc-896 150 109 on on ADP ijtc-896 150 110 the the DET ijtc-896 150 111 indonesia indonesia PROPN ijtc-896 150 112 stock stock PROPN ijtc-896 150 113 exchange exchange PROPN ijtc-896 150 114 azwar azwar PROPN ijtc-896 150 115 , , PUNCT ijtc-896 150 116 susanti susanti PROPN ijtc-896 150 117 , , PUNCT ijtc-896 150 118 and and CCONJ ijtc-896 150 119 supitriyani supitriyani VERB ijtc-896 150 120 828 828 NUM ijtc-896 150 121 | | CCONJ ijtc-896 150 122 ilomata ilomata PROPN ijtc-896 150 123 international international ADJ ijtc-896 150 124 journal journal NOUN ijtc-896 150 125 of of ADP ijtc-896 150 126 tax tax PROPN ijtc-896 150 127 & & CCONJ ijtc-896 150 128 accounting account VERB ijtc-896 150 129 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc ADJ ijtc-896 150 130 conclusion conclusion NOUN ijtc-896 150 131 based base VERB ijtc-896 150 132 on on ADP ijtc-896 150 133 the the DET ijtc-896 150 134 results result NOUN ijtc-896 150 135 of of ADP ijtc-896 150 136 the the DET ijtc-896 150 137 analysis analysis NOUN ijtc-896 150 138 , , PUNCT ijtc-896 150 139 the the DET ijtc-896 150 140 author author NOUN ijtc-896 150 141 concludes conclude VERB ijtc-896 150 142 that that SCONJ ijtc-896 150 143 the the DET ijtc-896 150 144 institutional institutional ADJ ijtc-896 150 145 ownership ownership NOUN ijtc-896 150 146 variable variable NOUN ijtc-896 150 147 has have VERB ijtc-896 150 148 a a DET ijtc-896 150 149 negative negative ADJ ijtc-896 150 150 and and CCONJ ijtc-896 150 151 insignificant insignificant ADJ ijtc-896 150 152 effect effect NOUN ijtc-896 150 153 on on ADP ijtc-896 150 154 partial partial ADJ ijtc-896 150 155 tax tax NOUN ijtc-896 150 156 evasion evasion NOUN ijtc-896 150 157 . . PUNCT ijtc-896 151 1 this this PRON ijtc-896 151 2 means mean VERB ijtc-896 151 3 that that SCONJ ijtc-896 151 4 the the DET ijtc-896 151 5 more more ADJ ijtc-896 151 6 shares share NOUN ijtc-896 151 7 ownership ownership NOUN ijtc-896 151 8 in in ADP ijtc-896 151 9 the the DET ijtc-896 151 10 company company NOUN ijtc-896 151 11 , , PUNCT ijtc-896 151 12 the the PRON ijtc-896 151 13 smaller small ADJ ijtc-896 151 14 the the DET ijtc-896 151 15 company company NOUN ijtc-896 151 16 will will AUX ijtc-896 151 17 take take VERB ijtc-896 151 18 tax tax NOUN ijtc-896 151 19 avoidance avoidance NOUN ijtc-896 151 20 actions action NOUN ijtc-896 151 21 because because SCONJ ijtc-896 151 22 the the DET ijtc-896 151 23 company company NOUN ijtc-896 151 24 will will AUX ijtc-896 151 25 maintain maintain VERB ijtc-896 151 26 the the DET ijtc-896 151 27 good good ADJ ijtc-896 151 28 name name NOUN ijtc-896 151 29 of of ADP ijtc-896 151 30 the the DET ijtc-896 151 31 company company NOUN ijtc-896 151 32 with with ADP ijtc-896 151 33 the the DET ijtc-896 151 34 aim aim NOUN ijtc-896 151 35 that that SCONJ ijtc-896 151 36 stakeholders stakeholder NOUN ijtc-896 151 37 believe believe VERB ijtc-896 151 38 in in ADP ijtc-896 151 39 the the DET ijtc-896 151 40 progress progress NOUN ijtc-896 151 41 of of ADP ijtc-896 151 42 the the DET ijtc-896 151 43 company company NOUN ijtc-896 151 44 in in ADP ijtc-896 151 45 the the DET ijtc-896 151 46 future future NOUN ijtc-896 151 47 . . PUNCT ijtc-896 152 1 research research NOUN ijtc-896 152 2 ( ( PUNCT ijtc-896 152 3 2 2 X ijtc-896 152 4 ) ) PUNCT ijtc-896 152 5 notes note VERB ijtc-896 152 6 that that SCONJ ijtc-896 152 7 the the PRON ijtc-896 152 8 higher high ADJ ijtc-896 152 9 the the DET ijtc-896 152 10 share share NOUN ijtc-896 152 11 of of ADP ijtc-896 152 12 institutional institutional ADJ ijtc-896 152 13 ownership ownership NOUN ijtc-896 152 14 , , PUNCT ijtc-896 152 15 the the PRON ijtc-896 152 16 lower low ADJ ijtc-896 152 17 the the DET ijtc-896 152 18 tax tax NOUN ijtc-896 152 19 avoidance avoidance NOUN ijtc-896 152 20 efforts effort NOUN ijtc-896 152 21 of of ADP ijtc-896 152 22 the the DET ijtc-896 152 23 company company NOUN ijtc-896 152 24 . . PUNCT ijtc-896 153 1 fluctuating fluctuate VERB ijtc-896 153 2 sales sale NOUN ijtc-896 153 3 growth growth NOUN ijtc-896 153 4 has have VERB ijtc-896 153 5 a a DET ijtc-896 153 6 negative negative ADJ ijtc-896 153 7 and and CCONJ ijtc-896 153 8 insignificant insignificant ADJ ijtc-896 153 9 effect effect NOUN ijtc-896 153 10 on on ADP ijtc-896 153 11 partial partial ADJ ijtc-896 153 12 tax tax NOUN ijtc-896 153 13 evasion evasion NOUN ijtc-896 153 14 . . PUNCT ijtc-896 154 1 this this PRON ijtc-896 154 2 means mean VERB ijtc-896 154 3 that that SCONJ ijtc-896 154 4 with with ADP ijtc-896 154 5 increasing increase VERB ijtc-896 154 6 sales sale NOUN ijtc-896 154 7 , , PUNCT ijtc-896 154 8 the the DET ijtc-896 154 9 company company NOUN ijtc-896 154 10 will will AUX ijtc-896 154 11 not not PART ijtc-896 154 12 do do VERB ijtc-896 154 13 tax tax NOUN ijtc-896 154 14 avoidance avoidance NOUN ijtc-896 154 15 with with ADP ijtc-896 154 16 the the DET ijtc-896 154 17 aim aim NOUN ijtc-896 154 18 of of ADP ijtc-896 154 19 being be AUX ijtc-896 154 20 able able ADJ ijtc-896 154 21 to to PART ijtc-896 154 22 contribute contribute VERB ijtc-896 154 23 to to ADP ijtc-896 154 24 management management NOUN ijtc-896 154 25 that that SCONJ ijtc-896 154 26 the the DET ijtc-896 154 27 company company NOUN ijtc-896 154 28 has have VERB ijtc-896 154 29 good good ADJ ijtc-896 154 30 performance performance NOUN ijtc-896 154 31 . . PUNCT ijtc-896 155 1 the the DET ijtc-896 155 2 variable variable ADJ ijtc-896 155 3 ln ln PROPN ijtc-896 155 4 - - PUNCT ijtc-896 155 5 total_aset total_aset PROPN ijtc-896 155 6 has have VERB ijtc-896 155 7 a a DET ijtc-896 155 8 negative negative ADJ ijtc-896 155 9 and and CCONJ ijtc-896 155 10 significant significant ADJ ijtc-896 155 11 effect effect NOUN ijtc-896 155 12 on on ADP ijtc-896 155 13 tax tax NOUN ijtc-896 155 14 avoidance avoidance NOUN ijtc-896 155 15 partially partially ADV ijtc-896 155 16 . . PUNCT ijtc-896 156 1 that that PRON ijtc-896 156 2 is be AUX ijtc-896 156 3 , , PUNCT ijtc-896 156 4 if if SCONJ ijtc-896 156 5 a a DET ijtc-896 156 6 company company NOUN ijtc-896 156 7 has have VERB ijtc-896 156 8 many many ADJ ijtc-896 156 9 assets asset NOUN ijtc-896 156 10 , , PUNCT ijtc-896 156 11 it it PRON ijtc-896 156 12 indicates indicate VERB ijtc-896 156 13 a a DET ijtc-896 156 14 large large ADJ ijtc-896 156 15 size size NOUN ijtc-896 156 16 of of ADP ijtc-896 156 17 the the DET ijtc-896 156 18 company company NOUN ijtc-896 156 19 , , PUNCT ijtc-896 156 20 in in ADP ijtc-896 156 21 which which DET ijtc-896 156 22 case case NOUN ijtc-896 156 23 the the DET ijtc-896 156 24 company company NOUN ijtc-896 156 25 's 's PART ijtc-896 156 26 tax tax NOUN ijtc-896 156 27 avoidance avoidance NOUN ijtc-896 156 28 measures measure NOUN ijtc-896 156 29 are be AUX ijtc-896 156 30 less less ADJ ijtc-896 156 31 . . PUNCT ijtc-896 157 1 on on ADP ijtc-896 157 2 the the DET ijtc-896 157 3 other other ADJ ijtc-896 157 4 hand hand NOUN ijtc-896 157 5 , , PUNCT ijtc-896 157 6 the the PRON ijtc-896 157 7 smaller small ADJ ijtc-896 157 8 the the DET ijtc-896 157 9 value value NOUN ijtc-896 157 10 of of ADP ijtc-896 157 11 firm firm ADJ ijtc-896 157 12 size size NOUN ijtc-896 157 13 , , PUNCT ijtc-896 157 14 the the PRON ijtc-896 157 15 greater great ADJ ijtc-896 157 16 the the DET ijtc-896 157 17 effect effect NOUN ijtc-896 157 18 on on ADP ijtc-896 157 19 the the DET ijtc-896 157 20 amount amount NOUN ijtc-896 157 21 of of ADP ijtc-896 157 22 tax tax NOUN ijtc-896 157 23 evasion evasion NOUN ijtc-896 157 24 . . PUNCT ijtc-896 158 1 institutional institutional ADJ ijtc-896 158 2 ownership ownership NOUN ijtc-896 158 3 , , PUNCT ijtc-896 158 4 sales sale NOUN ijtc-896 158 5 growth growth NOUN ijtc-896 158 6 , , PUNCT ijtc-896 158 7 and and CCONJ ijtc-896 158 8 ln_total ln_total ADJ ijtc-896 158 9 assethave assethave NOUN ijtc-896 158 10 a a DET ijtc-896 158 11 positive positive ADJ ijtc-896 158 12 and and CCONJ ijtc-896 158 13 insignificant insignificant ADJ ijtc-896 158 14 effect effect NOUN ijtc-896 158 15 on on ADP ijtc-896 158 16 tax tax NOUN ijtc-896 158 17 avoidance avoidance NOUN ijtc-896 158 18 simultaneously simultaneously ADV ijtc-896 158 19 . . PUNCT ijtc-896 159 1 this this PRON ijtc-896 159 2 means mean VERB ijtc-896 159 3 that that SCONJ ijtc-896 159 4 with with ADP ijtc-896 159 5 the the DET ijtc-896 159 6 increase increase NOUN ijtc-896 159 7 in in ADP ijtc-896 159 8 the the DET ijtc-896 159 9 number number NOUN ijtc-896 159 10 of of ADP ijtc-896 159 11 institutional institutional ADJ ijtc-896 159 12 ownership ownership NOUN ijtc-896 159 13 shares share NOUN ijtc-896 159 14 , , PUNCT ijtc-896 159 15 the the DET ijtc-896 159 16 tighter tight ADJ ijtc-896 159 17 level level NOUN ijtc-896 159 18 of of ADP ijtc-896 159 19 supervision supervision NOUN ijtc-896 159 20 of of ADP ijtc-896 159 21 management management NOUN ijtc-896 159 22 so so SCONJ ijtc-896 159 23 as as SCONJ ijtc-896 159 24 to to PART ijtc-896 159 25 prevent prevent VERB ijtc-896 159 26 tax tax NOUN ijtc-896 159 27 avoidance avoidance NOUN ijtc-896 159 28 actions action NOUN ijtc-896 159 29 . . PUNCT ijtc-896 160 1 however however ADV ijtc-896 160 2 , , PUNCT ijtc-896 160 3 companies company NOUN ijtc-896 160 4 experiencing experience VERB ijtc-896 160 5 sales sale NOUN ijtc-896 160 6 growth growth NOUN ijtc-896 160 7 avoid avoid VERB ijtc-896 160 8 taxes taxis NOUN ijtc-896 160 9 by by ADP ijtc-896 160 10 trying try VERB ijtc-896 160 11 to to PART ijtc-896 160 12 pay pay VERB ijtc-896 160 13 a a DET ijtc-896 160 14 small small ADJ ijtc-896 160 15 portion portion NOUN ijtc-896 160 16 of of ADP ijtc-896 160 17 the the DET ijtc-896 160 18 tax tax NOUN ijtc-896 160 19 burden burden NOUN ijtc-896 160 20 . . PUNCT ijtc-896 161 1 in in ADP ijtc-896 161 2 addition addition NOUN ijtc-896 161 3 , , PUNCT ijtc-896 161 4 the the DET ijtc-896 161 5 size size NOUN ijtc-896 161 6 of of ADP ijtc-896 161 7 the the DET ijtc-896 161 8 company company NOUN ijtc-896 161 9 can can AUX ijtc-896 161 10 not not PART ijtc-896 161 11 influence influence VERB ijtc-896 161 12 the the DET ijtc-896 161 13 company company NOUN ijtc-896 161 14 to to PART ijtc-896 161 15 take take VERB ijtc-896 161 16 tax tax NOUN ijtc-896 161 17 avoidance avoidance NOUN ijtc-896 161 18 actions action NOUN ijtc-896 161 19 because because SCONJ ijtc-896 161 20 the the DET ijtc-896 161 21 company company NOUN ijtc-896 161 22 must must AUX ijtc-896 161 23 maintain maintain VERB ijtc-896 161 24 the the DET ijtc-896 161 25 company company NOUN ijtc-896 161 26 's 's PART ijtc-896 161 27 good good ADJ ijtc-896 161 28 name name NOUN ijtc-896 161 29 for for ADP ijtc-896 161 30 the the DET ijtc-896 161 31 continuity continuity NOUN ijtc-896 161 32 of of ADP ijtc-896 161 33 business business NOUN ijtc-896 161 34 development development NOUN ijtc-896 161 35 in in ADP ijtc-896 161 36 the the DET ijtc-896 161 37 future future NOUN ijtc-896 161 38 . . PUNCT ijtc-896 162 1 financial financial ADJ ijtc-896 162 2 performance performance NOUN ijtc-896 162 3 ( ( PUNCT ijtc-896 162 4 roa roa NOUN ijtc-896 162 5 ) ) PUNCT ijtc-896 162 6 is be AUX ijtc-896 162 7 not not PART ijtc-896 162 8 a a DET ijtc-896 162 9 moderating moderate VERB ijtc-896 162 10 variable variable NOUN ijtc-896 162 11 because because SCONJ ijtc-896 162 12 it it PRON ijtc-896 162 13 can can AUX ijtc-896 162 14 not not PART ijtc-896 162 15 strengthen strengthen VERB ijtc-896 162 16 or or CCONJ ijtc-896 162 17 weaken weaken VERB ijtc-896 162 18 the the DET ijtc-896 162 19 effects effect NOUN ijtc-896 162 20 of of ADP ijtc-896 162 21 institutional institutional ADJ ijtc-896 162 22 ownership ownership NOUN ijtc-896 162 23 , , PUNCT ijtc-896 162 24 sales sale NOUN ijtc-896 162 25 growth growth NOUN ijtc-896 162 26 and and CCONJ ijtc-896 162 27 ln_total ln_total ADJ ijtc-896 162 28 value value NOUN ijtc-896 162 29 tax tax NOUN ijtc-896 162 30 avoidance avoidance NOUN ijtc-896 162 31 . . PUNCT ijtc-896 163 1 this this PRON ijtc-896 163 2 is be AUX ijtc-896 163 3 because because SCONJ ijtc-896 163 4 it it PRON ijtc-896 163 5 can can AUX ijtc-896 163 6 not not PART ijtc-896 163 7 strengthen strengthen VERB ijtc-896 163 8 or or CCONJ ijtc-896 163 9 weaken weaken VERB ijtc-896 163 10 the the DET ijtc-896 163 11 effects effect NOUN ijtc-896 163 12 of of ADP ijtc-896 163 13 institutional institutional ADJ ijtc-896 163 14 ownership ownership NOUN ijtc-896 163 15 , , PUNCT ijtc-896 163 16 sales sale NOUN ijtc-896 163 17 growth growth NOUN ijtc-896 163 18 and and CCONJ ijtc-896 163 19 asset asset NOUN ijtc-896 163 20 tax tax NOUN ijtc-896 163 21 avoidance avoidance NOUN ijtc-896 163 22 .. .. PUNCT ijtc-896 164 1 this this PRON ijtc-896 164 2 means mean VERB ijtc-896 164 3 that that SCONJ ijtc-896 164 4 with with ADP ijtc-896 164 5 the the DET ijtc-896 164 6 increase increase NOUN ijtc-896 164 7 in in ADP ijtc-896 164 8 company company NOUN ijtc-896 164 9 profits profit NOUN ijtc-896 164 10 proxied proxie VERB ijtc-896 164 11 by by ADP ijtc-896 164 12 roa roa PROPN ijtc-896 164 13 , , PUNCT ijtc-896 164 14 it it PRON ijtc-896 164 15 gives give VERB ijtc-896 164 16 an an DET ijtc-896 164 17 idea idea NOUN ijtc-896 164 18 that that SCONJ ijtc-896 164 19 companies company NOUN ijtc-896 164 20 that that PRON ijtc-896 164 21 have have VERB ijtc-896 164 22 institutional institutional ADJ ijtc-896 164 23 ownership ownership NOUN ijtc-896 164 24 with with ADP ijtc-896 164 25 a a DET ijtc-896 164 26 large large ADJ ijtc-896 164 27 number number NOUN ijtc-896 164 28 of of ADP ijtc-896 164 29 shares share NOUN ijtc-896 164 30 and and CCONJ ijtc-896 164 31 increased increase VERB ijtc-896 164 32 sales sale NOUN ijtc-896 164 33 growth growth NOUN ijtc-896 164 34 and and CCONJ ijtc-896 164 35 large large ADJ ijtc-896 164 36 size size NOUN ijtc-896 164 37 of of ADP ijtc-896 164 38 ownership ownership NOUN ijtc-896 164 39 do do AUX ijtc-896 164 40 not not PART ijtc-896 164 41 necessarily necessarily ADV ijtc-896 164 42 take take VERB ijtc-896 164 43 tax tax NOUN ijtc-896 164 44 avoidance avoidance NOUN ijtc-896 164 45 measures measure NOUN ijtc-896 164 46 . . PUNCT ijtc-896 165 1 reference reference NOUN ijtc-896 165 2 adegbite adegbite ADP ijtc-896 165 3 , , PUNCT ijtc-896 165 4 t. t. PROPN ijtc-896 165 5 a. a. PROPN ijtc-896 165 6 , , PUNCT ijtc-896 165 7 & & CCONJ ijtc-896 165 8 bojuwon bojuwon PROPN ijtc-896 165 9 , , PUNCT ijtc-896 165 10 m. m. NOUN ijtc-896 165 11 ( ( PUNCT ijtc-896 165 12 2019 2019 NUM ijtc-896 165 13 ) ) PUNCT ijtc-896 165 14 . . PUNCT ijtc-896 166 1 corporate corporate ADJ ijtc-896 166 2 tax tax NOUN ijtc-896 166 3 avoidance avoidance NOUN ijtc-896 166 4 practices practice NOUN ijtc-896 166 5 : : PUNCT ijtc-896 166 6 an an DET ijtc-896 166 7 empirical empirical ADJ ijtc-896 166 8 evidence evidence NOUN ijtc-896 166 9 from from ADP ijtc-896 166 10 nigerian nigerian ADJ ijtc-896 166 11 firms firm NOUN ijtc-896 166 12 . . PUNCT ijtc-896 167 1 studia studia PROPN ijtc-896 167 2 universitatis universitatis PROPN ijtc-896 167 3 babeΘ™ babeΘ™ PROPN ijtc-896 167 4 - - PUNCT ijtc-896 167 5 bolyai bolyai NOUN ijtc-896 167 6 oeconomica oeconomica NOUN ijtc-896 167 7 , , PUNCT ijtc-896 167 8 64(3 64(3 NOUN ijtc-896 167 9 ) ) PUNCT ijtc-896 167 10 , , PUNCT ijtc-896 167 11 39–53 39–53 NUM ijtc-896 167 12 . . PUNCT ijtc-896 168 1 https://doi.org/10.2478/subboec-2019-0014 https://doi.org/10.2478/subboec-2019-0014 PROPN ijtc-896 168 2 ainniyya ainniyya PROPN ijtc-896 168 3 , , PUNCT ijtc-896 168 4 s. s. PROPN ijtc-896 168 5 m. m. PROPN ijtc-896 168 6 , , PUNCT ijtc-896 168 7 sumiati sumiati PROPN ijtc-896 168 8 , , PUNCT ijtc-896 168 9 a. a. PROPN ijtc-896 168 10 , , PUNCT ijtc-896 168 11 & & CCONJ ijtc-896 168 12 susanti susanti PROPN ijtc-896 168 13 , , PUNCT ijtc-896 168 14 s. s. PROPN ijtc-896 168 15 ( ( PUNCT ijtc-896 168 16 2021 2021 NUM ijtc-896 168 17 ) ) PUNCT ijtc-896 168 18 . . PUNCT ijtc-896 169 1 pengaruh pengaruh NOUN ijtc-896 169 2 leverage leverage NOUN ijtc-896 169 3 , , PUNCT ijtc-896 169 4 pertumbuhan pertumbuhan NOUN ijtc-896 169 5 penjualan penjualan NOUN ijtc-896 169 6 , , PUNCT ijtc-896 169 7 dan dan PROPN ijtc-896 169 8 ukuran ukuran PROPN ijtc-896 169 9 perusahaan perusahaan PROPN ijtc-896 169 10 terhadap terhadap PROPN ijtc-896 169 11 tax tax PROPN ijtc-896 169 12 avoidance avoidance NOUN ijtc-896 169 13 . . PUNCT ijtc-896 170 1 owner owner NOUN ijtc-896 170 2 : : PUNCT ijtc-896 170 3 riset riset PROPN ijtc-896 170 4 & & CCONJ ijtc-896 170 5 jurnal jurnal PROPN ijtc-896 170 6 akuntansi akuntansi PROPN ijtc-896 170 7 , , PUNCT ijtc-896 170 8 5(2 5(2 NUM ijtc-896 170 9 ) ) PUNCT ijtc-896 170 10 , , PUNCT ijtc-896 170 11 525 525 NUM ijtc-896 170 12 – – PUNCT ijtc-896 170 13 535 535 NUM ijtc-896 170 14 . . PUNCT ijtc-896 171 1 https://doi.org/https://doi.org/10.33395/owner.v5i2.453 https://doi.org/https://doi.org/10.33395/owner.v5i2.453 ADP ijtc-896 171 2 anwar anwar PROPN ijtc-896 171 3 , , PUNCT ijtc-896 171 4 f. f. PROPN ijtc-896 171 5 m. m. PROPN ijtc-896 171 6 , , PUNCT ijtc-896 171 7 & & CCONJ ijtc-896 171 8 wijaya wijaya PROPN ijtc-896 171 9 , , PUNCT ijtc-896 171 10 s. s. PROPN ijtc-896 171 11 ( ( PUNCT ijtc-896 171 12 2023 2023 NUM ijtc-896 171 13 ) ) PUNCT ijtc-896 171 14 . . PUNCT ijtc-896 172 1 tax tax NOUN ijtc-896 172 2 revenue revenue NOUN ijtc-896 172 3 , , PUNCT ijtc-896 172 4 fdi fdi NOUN ijtc-896 172 5 , , PUNCT ijtc-896 172 6 and and CCONJ ijtc-896 172 7 agricultural agricultural ADJ ijtc-896 172 8 sector sector NOUN ijtc-896 172 9 : : PUNCT ijtc-896 172 10 a a DET ijtc-896 172 11 dynamic dynamic ADJ ijtc-896 172 12 interaction interaction NOUN ijtc-896 172 13 with with ADP ijtc-896 172 14 regulatory regulatory ADJ ijtc-896 172 15 quality quality NOUN ijtc-896 172 16 as as ADP ijtc-896 172 17 the the DET ijtc-896 172 18 moderation moderation NOUN ijtc-896 172 19 . . PUNCT ijtc-896 173 1 ilomata ilomata PROPN ijtc-896 173 2 international international ADJ ijtc-896 173 3 journal journal NOUN ijtc-896 173 4 of of ADP ijtc-896 173 5 tax tax NOUN ijtc-896 173 6 and and CCONJ ijtc-896 173 7 accounting accounting NOUN ijtc-896 173 8 , , PUNCT ijtc-896 173 9 4(3 4(3 NUM ijtc-896 173 10 ) ) PUNCT ijtc-896 173 11 , , PUNCT ijtc-896 174 1 524–545 524–545 NUM ijtc-896 174 2 . . PUNCT ijtc-896 175 1 https://doi.org/10.52728/ijtc.v4i3.799 https://doi.org/10.52728/ijtc.v4i3.799 PROPN ijtc-896 175 2 ardhi ardhi PROPN ijtc-896 175 3 , , PUNCT ijtc-896 175 4 f. f. PROPN ijtc-896 175 5 , , PUNCT ijtc-896 175 6 & & CCONJ ijtc-896 175 7 lubis lubis PROPN ijtc-896 175 8 , , PUNCT ijtc-896 175 9 a. a. PROPN ijtc-896 175 10 w. w. PROPN ijtc-896 175 11 ( ( PUNCT ijtc-896 175 12 2023 2023 NUM ijtc-896 175 13 ) ) PUNCT ijtc-896 175 14 . . PUNCT ijtc-896 176 1 the the DET ijtc-896 176 2 moderation moderation NOUN ijtc-896 176 3 role role NOUN ijtc-896 176 4 of of ADP ijtc-896 176 5 tax tax NOUN ijtc-896 176 6 rate rate NOUN ijtc-896 176 7 reduction reduction NOUN ijtc-896 176 8 and and CCONJ ijtc-896 176 9 firm firm ADJ ijtc-896 176 10 size size NOUN ijtc-896 176 11 on on ADP ijtc-896 176 12 the the DET ijtc-896 176 13 effects effect NOUN ijtc-896 176 14 of of ADP ijtc-896 176 15 tax tax NOUN ijtc-896 176 16 aggressiveness aggressiveness NOUN ijtc-896 176 17 on on ADP ijtc-896 176 18 company company NOUN ijtc-896 176 19 value value NOUN ijtc-896 176 20 . . PUNCT ijtc-896 177 1 ilomata ilomata PROPN ijtc-896 177 2 international international ADJ ijtc-896 177 3 journal journal NOUN ijtc-896 177 4 of of ADP ijtc-896 177 5 tax tax NOUN ijtc-896 177 6 and and CCONJ ijtc-896 177 7 accounting accounting NOUN ijtc-896 177 8 , , PUNCT ijtc-896 177 9 4(3 4(3 NUM ijtc-896 177 10 ) ) PUNCT ijtc-896 177 11 , , PUNCT ijtc-896 177 12 451–469 451–469 NUM ijtc-896 177 13 . . PUNCT ijtc-896 178 1 https://doi.org/10.52728/ijtc.v4i3.777 https://doi.org/10.52728/ijtc.v4i3.777 PROPN ijtc-896 178 2 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc ADJ ijtc-896 178 3 financial financial ADJ ijtc-896 178 4 performance performance NOUN ijtc-896 178 5 as as ADP ijtc-896 178 6 a a DET ijtc-896 178 7 mediation mediation NOUN ijtc-896 178 8 of of ADP ijtc-896 178 9 tax tax NOUN ijtc-896 178 10 avoidance avoidance NOUN ijtc-896 178 11 determinants determinant NOUN ijtc-896 178 12 in in ADP ijtc-896 178 13 lq45 lq45 PROPN ijtc-896 178 14 companies company NOUN ijtc-896 178 15 on on ADP ijtc-896 178 16 the the DET ijtc-896 178 17 indonesia indonesia PROPN ijtc-896 178 18 stock stock PROPN ijtc-896 178 19 exchange exchange PROPN ijtc-896 178 20 azwar azwar PROPN ijtc-896 178 21 , , PUNCT ijtc-896 178 22 susanti susanti PROPN ijtc-896 178 23 , , PUNCT ijtc-896 178 24 and and CCONJ ijtc-896 178 25 supitriyani supitriyani ADJ ijtc-896 178 26 829 829 NUM ijtc-896 178 27 | | ADV ijtc-896 178 28 ilomata ilomata PROPN ijtc-896 178 29 international international ADJ ijtc-896 178 30 journal journal NOUN ijtc-896 178 31 of of ADP ijtc-896 178 32 tax tax PROPN ijtc-896 178 33 & & CCONJ ijtc-896 178 34 accounting accounting PROPN ijtc-896 178 35 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc PROPN ijtc-896 178 36 armstrong armstrong PROPN ijtc-896 178 37 , , PUNCT ijtc-896 178 38 c. c. PROPN ijtc-896 178 39 s. s. PROPN ijtc-896 178 40 , , PUNCT ijtc-896 178 41 blouin blouin PROPN ijtc-896 178 42 , , PUNCT ijtc-896 178 43 j. j. PROPN ijtc-896 178 44 l. l. PROPN ijtc-896 178 45 , , PUNCT ijtc-896 178 46 jagolinzer jagolinzer PROPN ijtc-896 178 47 , , PUNCT ijtc-896 178 48 a. a. PROPN ijtc-896 178 49 d. d. PROPN ijtc-896 178 50 , , PUNCT ijtc-896 178 51 & & CCONJ ijtc-896 178 52 larcker larcker PROPN ijtc-896 178 53 , , PUNCT ijtc-896 178 54 d. d. PROPN ijtc-896 178 55 f. f. PROPN ijtc-896 178 56 ( ( PUNCT ijtc-896 178 57 2015 2015 NUM ijtc-896 178 58 ) ) PUNCT ijtc-896 178 59 . . PUNCT ijtc-896 179 1 corporate corporate ADJ ijtc-896 179 2 governance governance NOUN ijtc-896 179 3 , , PUNCT ijtc-896 179 4 incentives incentive NOUN ijtc-896 179 5 , , PUNCT ijtc-896 179 6 and and CCONJ ijtc-896 179 7 tax tax NOUN ijtc-896 179 8 avoidance avoidance NOUN ijtc-896 179 9 . . PUNCT ijtc-896 180 1 journal journal NOUN ijtc-896 180 2 of of ADP ijtc-896 180 3 accounting accounting NOUN ijtc-896 180 4 and and CCONJ ijtc-896 180 5 economics economic NOUN ijtc-896 180 6 , , PUNCT ijtc-896 180 7 60(1 60(1 NUM ijtc-896 180 8 ) ) PUNCT ijtc-896 180 9 , , PUNCT ijtc-896 180 10 1–17 1–17 PROPN ijtc-896 180 11 . . PUNCT ijtc-896 181 1 https://doi.org/https://doi.org/10.1016/j.jacceco.2015.02.003 https://doi.org/https://doi.org/10.1016/j.jacceco.2015.02.003 PROPN ijtc-896 181 2 aulia aulia PROPN ijtc-896 181 3 , , PUNCT ijtc-896 181 4 i. i. PROPN ijtc-896 181 5 , , PUNCT ijtc-896 181 6 & & CCONJ ijtc-896 181 7 mahpudin mahpudin PROPN ijtc-896 181 8 , , PUNCT ijtc-896 181 9 e. e. PROPN ijtc-896 181 10 ( ( PUNCT ijtc-896 181 11 2020 2020 NUM ijtc-896 181 12 ) ) PUNCT ijtc-896 181 13 . . PUNCT ijtc-896 182 1 pengaruh pengaruh NOUN ijtc-896 182 2 profitabilitas profitabilita NOUN ijtc-896 182 3 , , PUNCT ijtc-896 182 4 leverage leverage NOUN ijtc-896 182 5 , , PUNCT ijtc-896 182 6 dan dan PROPN ijtc-896 182 7 ukuran ukuran PROPN ijtc-896 182 8 perusahaan perusahaan PROPN ijtc-896 182 9 terhadap terhadap PROPN ijtc-896 182 10 tax tax PROPN ijtc-896 182 11 avoidance avoidance NOUN ijtc-896 182 12 . . PUNCT ijtc-896 183 1 akuntabel akuntabel NOUN ijtc-896 183 2 : : PUNCT ijtc-896 183 3 jurnal jurnal ADJ ijtc-896 183 4 akutansi akutansi PROPN ijtc-896 183 5 dan dan PROPN ijtc-896 183 6 keuangan keuangan PROPN ijtc-896 183 7 , , PUNCT ijtc-896 183 8 17(2 17(2 NUM ijtc-896 183 9 ) ) PUNCT ijtc-896 183 10 , , PUNCT ijtc-896 183 11 289–300 289–300 NUM ijtc-896 183 12 . . PUNCT ijtc-896 184 1 https://doi.org/https://doi.org/10.30872/jakt.v17i2.7981 https://doi.org/https://doi.org/10.30872/jakt.v17i2.7981 X ijtc-896 184 2 charisma charisma PROPN ijtc-896 184 3 , , PUNCT ijtc-896 184 4 r. r. PROPN ijtc-896 184 5 b. b. PROPN ijtc-896 184 6 , , PUNCT ijtc-896 184 7 & & CCONJ ijtc-896 184 8 dwimulyani dwimulyani PROPN ijtc-896 184 9 , , PUNCT ijtc-896 184 10 s. s. PROPN ijtc-896 184 11 ( ( PUNCT ijtc-896 184 12 2019 2019 NUM ijtc-896 184 13 ) ) PUNCT ijtc-896 184 14 . . PUNCT ijtc-896 185 1 pengaruh pengaruh NOUN ijtc-896 185 2 struktur struktur PROPN ijtc-896 185 3 kepemilikan kepemilikan PROPN ijtc-896 185 4 terhadap terhadap PROPN ijtc-896 185 5 tindakan tindakan PROPN ijtc-896 186 1 penghindaran penghindaran PROPN ijtc-896 186 2 pajak pajak PROPN ijtc-896 186 3 dengan dengan PROPN ijtc-896 186 4 kualitas kualitas PROPN ijtc-896 186 5 audit audit PROPN ijtc-896 186 6 sebagai sebagai PROPN ijtc-896 186 7 variabel variabel PROPN ijtc-896 186 8 moderating moderating PROPN ijtc-896 186 9 . . PUNCT ijtc-896 187 1 seminar seminar PROPN ijtc-896 187 2 nasional nasional PROPN ijtc-896 187 3 pakar pakar PROPN ijtc-896 187 4 2019 2019 NUM ijtc-896 187 5 buku buku PROPN ijtc-896 187 6 ii ii PROPN ijtc-896 187 7 , , PUNCT ijtc-896 187 8 2.11.1 2.11.1 NUM ijtc-896 187 9 - - SYM ijtc-896 187 10 2.11.8 2.11.8 NUM ijtc-896 187 11 . . PUNCT ijtc-896 187 12 https://doi.org/https://doi.org/10.25105/pakar.v0i0.4308 https://doi.org/https://doi.org/10.25105/pakar.v0i0.4308 NOUN ijtc-896 187 13 firmansyah firmansyah PROPN ijtc-896 187 14 , , PUNCT ijtc-896 187 15 m. m. NOUN ijtc-896 187 16 y. y. PROPN ijtc-896 187 17 , , PUNCT ijtc-896 187 18 & & CCONJ ijtc-896 187 19 bahri bahri PROPN ijtc-896 187 20 , , PUNCT ijtc-896 187 21 s. s. PROPN ijtc-896 187 22 ( ( PUNCT ijtc-896 187 23 2022 2022 NUM ijtc-896 187 24 ) ) PUNCT ijtc-896 187 25 . . PUNCT ijtc-896 188 1 pengaruh pengaruh NOUN ijtc-896 188 2 leverage leverage NOUN ijtc-896 188 3 , , PUNCT ijtc-896 188 4 capital capital NOUN ijtc-896 188 5 intensity intensity NOUN ijtc-896 188 6 , , PUNCT ijtc-896 188 7 sales sale NOUN ijtc-896 188 8 growth growth NOUN ijtc-896 188 9 , , PUNCT ijtc-896 188 10 dan dan PROPN ijtc-896 188 11 ukuran ukuran PROPN ijtc-896 188 12 perusahaan perusahaan PROPN ijtc-896 188 13 terhadap terhadap PROPN ijtc-896 188 14 tax tax PROPN ijtc-896 188 15 avoidance avoidance NOUN ijtc-896 188 16 . . PUNCT ijtc-896 189 1 jurnal jurnal ADJ ijtc-896 189 2 penelitian penelitian PROPN ijtc-896 189 3 dan dan PROPN ijtc-896 189 4 pengembangan pengembangan PROPN ijtc-896 189 5 sains sains PROPN ijtc-896 189 6 dan dan PROPN ijtc-896 189 7 humaniora humaniora PROPN ijtc-896 189 8 , , PUNCT ijtc-896 189 9 6(3 6(3 NUM ijtc-896 189 10 ) ) PUNCT ijtc-896 189 11 , , PUNCT ijtc-896 189 12 430–439 430–439 NUM ijtc-896 189 13 . . PUNCT ijtc-896 190 1 https://doi.org/https://doi.org/10.23887/jppsh.v6i3.53401 https://doi.org/https://doi.org/10.23887/jppsh.v6i3.53401 PROPN ijtc-896 190 2 ghozali ghozali PROPN ijtc-896 190 3 , , PUNCT ijtc-896 190 4 i. i. PROPN ijtc-896 190 5 ( ( PUNCT ijtc-896 190 6 2016 2016 NUM ijtc-896 190 7 ) ) PUNCT ijtc-896 190 8 . . PUNCT ijtc-896 191 1 aplikasi aplikasi PROPN ijtc-896 191 2 analisis analisis PROPN ijtc-896 191 3 multivariete multivariete PROPN ijtc-896 191 4 dengan dengan PROPN ijtc-896 191 5 program program PROPN ijtc-896 191 6 ibm ibm PROPN ijtc-896 191 7 spss spss PROPN ijtc-896 191 8 23 23 NUM ijtc-896 191 9 ( ( PUNCT ijtc-896 191 10 edisi edisi VERB ijtc-896 191 11 8) 8) NUM ijtc-896 191 12 . . PUNCT ijtc-896 192 1 badan badan PROPN ijtc-896 192 2 penerbit penerbit PROPN ijtc-896 192 3 universitas universita NOUN ijtc-896 192 4 diponegoro diponegoro PROPN ijtc-896 192 5 . . PUNCT ijtc-896 193 1 herman herman PROPN ijtc-896 193 2 , , PUNCT ijtc-896 193 3 & & CCONJ ijtc-896 193 4 chaidir chaidir PROPN ijtc-896 193 5 , , PUNCT ijtc-896 193 6 r. r. PROPN ijtc-896 193 7 ( ( PUNCT ijtc-896 193 8 2023 2023 NUM ijtc-896 193 9 ) ) PUNCT ijtc-896 193 10 . . PUNCT ijtc-896 194 1 the the DET ijtc-896 194 2 influence influence NOUN ijtc-896 194 3 of of ADP ijtc-896 194 4 operating operate VERB ijtc-896 194 5 cash cash NOUN ijtc-896 194 6 flows flow NOUN ijtc-896 194 7 , , PUNCT ijtc-896 194 8 investments investment NOUN ijtc-896 194 9 cash cash NOUN ijtc-896 194 10 flow flow NOUN ijtc-896 194 11 , , PUNCT ijtc-896 194 12 and and CCONJ ijtc-896 194 13 funding fund VERB ijtc-896 194 14 cash cash NOUN ijtc-896 194 15 flow flow NOUN ijtc-896 194 16 on on ADP ijtc-896 194 17 the the DET ijtc-896 194 18 company company NOUN ijtc-896 194 19 value value NOUN ijtc-896 194 20 in in ADP ijtc-896 194 21 technology technology NOUN ijtc-896 194 22 sector sector NOUN ijtc-896 194 23 . . PUNCT ijtc-896 195 1 ilomata ilomata PROPN ijtc-896 195 2 international international ADJ ijtc-896 195 3 journal journal NOUN ijtc-896 195 4 of of ADP ijtc-896 195 5 tax tax NOUN ijtc-896 195 6 and and CCONJ ijtc-896 195 7 accounting accounting NOUN ijtc-896 195 8 , , PUNCT ijtc-896 195 9 4(3 4(3 NUM ijtc-896 195 10 ) ) PUNCT ijtc-896 195 11 , , PUNCT ijtc-896 196 1 546–560 546–560 NUM ijtc-896 196 2 . . PUNCT ijtc-896 196 3 https://doi.org/10.52728/ijtc.v4i3.780 https://doi.org/10.52728/ijtc.v4i3.780 PROPN ijtc-896 196 4 idx.co.id idx.co.id PROPN ijtc-896 196 5 . . PUNCT ijtc-896 196 6 ( ( PUNCT ijtc-896 196 7 2022 2022 NUM ijtc-896 196 8 ) ) PUNCT ijtc-896 196 9 . . PUNCT ijtc-896 197 1 laporan laporan ADJ ijtc-896 197 2 keuangan keuangan PROPN ijtc-896 197 3 dan dan PROPN ijtc-896 197 4 tahunan tahunan PROPN ijtc-896 197 5 . . PUNCT ijtc-896 198 1 kristiani kristiani PROPN ijtc-896 198 2 , , PUNCT ijtc-896 198 3 n. n. PROPN ijtc-896 198 4 t. t. PROPN ijtc-896 198 5 , , PUNCT ijtc-896 198 6 artinah artinah PROPN ijtc-896 198 7 , , PUNCT ijtc-896 198 8 b. b. PROPN ijtc-896 198 9 , , PUNCT ijtc-896 198 10 & & CCONJ ijtc-896 198 11 supriyadi supriyadi PROPN ijtc-896 198 12 . . PUNCT ijtc-896 199 1 ( ( PUNCT ijtc-896 199 2 2020 2020 NUM ijtc-896 199 3 ) ) PUNCT ijtc-896 199 4 . . PUNCT ijtc-896 200 1 analisis analisis ADJ ijtc-896 200 2 faktor faktor NOUN ijtc-896 200 3 - - PUNCT ijtc-896 200 4 faktor faktor NOUN ijtc-896 200 5 yang yang PROPN ijtc-896 200 6 memengaruhi memengaruhi PROPN ijtc-896 200 7 tax tax NOUN ijtc-896 200 8 avoidance avoidance NOUN ijtc-896 200 9 pada pada PROPN ijtc-896 200 10 perusahaan perusahaan PROPN ijtc-896 200 11 sektor sektor PROPN ijtc-896 200 12 pertambangan pertambangan PROPN ijtc-896 200 13 yang yang PROPN ijtc-896 200 14 terdaftar terdaftar PROPN ijtc-896 200 15 di di PROPN ijtc-896 200 16 bursa bursa PROPN ijtc-896 200 17 efek efek PROPN ijtc-896 200 18 indonesia indonesia PROPN ijtc-896 200 19 . . PUNCT ijtc-896 201 1 jurnal jurnal ADJ ijtc-896 201 2 manajemen manajemen PROPN ijtc-896 201 3 dan dan PROPN ijtc-896 201 4 akuntansi akuntansi PROPN ijtc-896 201 5 , , PUNCT ijtc-896 201 6 21(1 21(1 NUM ijtc-896 201 7 ) ) PUNCT ijtc-896 201 8 , , PUNCT ijtc-896 201 9 33–44 33–44 NUM ijtc-896 201 10 . . PUNCT ijtc-896 201 11 lestari lestari PROPN ijtc-896 201 12 , , PUNCT ijtc-896 201 13 t. t. PROPN ijtc-896 201 14 u. u. PROPN ijtc-896 201 15 , , PUNCT ijtc-896 201 16 & & CCONJ ijtc-896 201 17 fauzi fauzi PROPN ijtc-896 201 18 , , PUNCT ijtc-896 201 19 m. m. NOUN ijtc-896 201 20 n. n. PROPN ijtc-896 201 21 ( ( PUNCT ijtc-896 201 22 2023 2023 NUM ijtc-896 201 23 ) ) PUNCT ijtc-896 201 24 . . PUNCT ijtc-896 202 1 the the DET ijtc-896 202 2 effects effect NOUN ijtc-896 202 3 of of ADP ijtc-896 202 4 ownership ownership NOUN ijtc-896 202 5 concentration concentration NOUN ijtc-896 202 6 , , PUNCT ijtc-896 202 7 company company NOUN ijtc-896 202 8 size size NOUN ijtc-896 202 9 , , PUNCT ijtc-896 202 10 and and CCONJ ijtc-896 202 11 profitability profitability NOUN ijtc-896 202 12 on on ADP ijtc-896 202 13 internet internet NOUN ijtc-896 202 14 financial financial ADJ ijtc-896 202 15 reporting reporting NOUN ijtc-896 202 16 . . PUNCT ijtc-896 203 1 ilomata ilomata PROPN ijtc-896 203 2 international international ADJ ijtc-896 203 3 journal journal NOUN ijtc-896 203 4 of of ADP ijtc-896 203 5 tax tax NOUN ijtc-896 203 6 and and CCONJ ijtc-896 203 7 accounting accounting NOUN ijtc-896 203 8 , , PUNCT ijtc-896 203 9 4(3 4(3 NUM ijtc-896 203 10 ) ) PUNCT ijtc-896 203 11 , , PUNCT ijtc-896 203 12 438–450 438–450 NUM ijtc-896 203 13 . . PUNCT ijtc-896 204 1 https://doi.org/10.52728/ijtc.v4i3.760 https://doi.org/10.52728/ijtc.v4i3.760 PROPN ijtc-896 204 2 manik manik PROPN ijtc-896 204 3 , , PUNCT ijtc-896 204 4 j. j. PROPN ijtc-896 204 5 , , PUNCT ijtc-896 204 6 & & CCONJ ijtc-896 204 7 darmansyah darmansyah PROPN ijtc-896 204 8 . . PUNCT ijtc-896 205 1 ( ( PUNCT ijtc-896 205 2 2022 2022 NUM ijtc-896 205 3 ) ) PUNCT ijtc-896 205 4 . . PUNCT ijtc-896 206 1 determinan determinan PROPN ijtc-896 206 2 penghindaran penghindaran VERB ijtc-896 206 3 pajak pajak PROPN ijtc-896 206 4 dengan dengan PROPN ijtc-896 206 5 profitabilitas profitabilitas PROPN ijtc-896 206 6 sebagai sebagai PROPN ijtc-896 206 7 pemoderasi pemoderasi PROPN ijtc-896 206 8 pada pada PROPN ijtc-896 206 9 perusahaan perusahaan PROPN ijtc-896 206 10 manufaktur manufaktur PROPN ijtc-896 206 11 . . PUNCT ijtc-896 207 1 jrap jrap PROPN ijtc-896 207 2 ( ( PUNCT ijtc-896 207 3 jurnal jurnal ADJ ijtc-896 207 4 riset riset PROPN ijtc-896 207 5 akuntansi akuntansi PROPN ijtc-896 207 6 dan dan PROPN ijtc-896 207 7 perpajakan perpajakan PROPN ijtc-896 207 8 ) ) PUNCT ijtc-896 207 9 , , PUNCT ijtc-896 207 10 9(2 9(2 NUM ijtc-896 207 11 ) ) PUNCT ijtc-896 207 12 , , PUNCT ijtc-896 207 13 146–158 146–158 NUM ijtc-896 207 14 . . PUNCT ijtc-896 208 1 https://doi.org/https://doi.org/10.35838/jrap.2022.009.02.12 https://doi.org/https://doi.org/10.35838/jrap.2022.009.02.12 X ijtc-896 208 2 mu’minah mu’minah PROPN ijtc-896 208 3 , , PUNCT ijtc-896 208 4 l. l. PROPN ijtc-896 208 5 l. l. PROPN ijtc-896 208 6 , , PUNCT ijtc-896 208 7 kristiana kristiana PROPN ijtc-896 208 8 , , PUNCT ijtc-896 208 9 i. i. PROPN ijtc-896 208 10 , , PUNCT ijtc-896 208 11 & & CCONJ ijtc-896 208 12 hanum hanum PROPN ijtc-896 208 13 , , PUNCT ijtc-896 208 14 a. a. NOUN ijtc-896 208 15 n. n. NOUN ijtc-896 208 16 ( ( PUNCT ijtc-896 208 17 2023 2023 NUM ijtc-896 208 18 ) ) PUNCT ijtc-896 208 19 . . PUNCT ijtc-896 209 1 the the DET ijtc-896 209 2 role role NOUN ijtc-896 209 3 of of ADP ijtc-896 209 4 profitability profitability NOUN ijtc-896 209 5 in in ADP ijtc-896 209 6 moderating moderate VERB ijtc-896 209 7 political political ADJ ijtc-896 209 8 connections connection NOUN ijtc-896 209 9 , , PUNCT ijtc-896 209 10 corporate corporate ADJ ijtc-896 209 11 risk risk NOUN ijtc-896 209 12 , , PUNCT ijtc-896 209 13 leverage leverage NOUN ijtc-896 209 14 and and CCONJ ijtc-896 209 15 firm firm ADJ ijtc-896 209 16 size size NOUN ijtc-896 209 17 to to ADP ijtc-896 209 18 tax tax NOUN ijtc-896 209 19 avoidance avoidance NOUN ijtc-896 209 20 . . PUNCT ijtc-896 210 1 journal journal NOUN ijtc-896 210 2 of of ADP ijtc-896 210 3 accounting accounting NOUN ijtc-896 210 4 science science PROPN ijtc-896 210 5 ( ( PUNCT ijtc-896 210 6 jas jas PROPN ijtc-896 210 7 ) ) PUNCT ijtc-896 210 8 , , PUNCT ijtc-896 210 9 7(1 7(1 NUM ijtc-896 210 10 ) ) PUNCT ijtc-896 210 11 , , PUNCT ijtc-896 210 12 33–46 33–46 NUM ijtc-896 210 13 . . PUNCT ijtc-896 211 1 https://doi.org/https://doi.org/10.21070/jas.v7i1.1681 https://doi.org/https://doi.org/10.21070/jas.v7i1.1681 VERB ijtc-896 211 2 mwenda mwenda ADV ijtc-896 211 3 , , PUNCT ijtc-896 211 4 b. b. PROPN ijtc-896 211 5 , , PUNCT ijtc-896 211 6 ngollo ngollo PROPN ijtc-896 211 7 , , PUNCT ijtc-896 211 8 m. m. NOUN ijtc-896 211 9 , , PUNCT ijtc-896 211 10 & & CCONJ ijtc-896 211 11 mwasota mwasota NOUN ijtc-896 211 12 , , PUNCT ijtc-896 211 13 a. a. NOUN ijtc-896 211 14 ( ( PUNCT ijtc-896 211 15 2023 2023 NUM ijtc-896 211 16 ) ) PUNCT ijtc-896 211 17 . . PUNCT ijtc-896 212 1 an an DET ijtc-896 212 2 empirical empirical ADJ ijtc-896 212 3 study study NOUN ijtc-896 212 4 on on ADP ijtc-896 212 5 the the DET ijtc-896 212 6 effects effect NOUN ijtc-896 212 7 of of ADP ijtc-896 212 8 managerial managerial ADJ ijtc-896 212 9 competence competence NOUN ijtc-896 212 10 on on ADP ijtc-896 212 11 firm firm ADJ ijtc-896 212 12 profitability profitability NOUN ijtc-896 212 13 . . PUNCT ijtc-896 213 1 ilomata ilomata PROPN ijtc-896 213 2 international international ADJ ijtc-896 213 3 journal journal NOUN ijtc-896 213 4 of of ADP ijtc-896 213 5 tax tax NOUN ijtc-896 213 6 and and CCONJ ijtc-896 213 7 accounting accounting NOUN ijtc-896 213 8 , , PUNCT ijtc-896 213 9 4(3 4(3 NUM ijtc-896 213 10 ) ) PUNCT ijtc-896 213 11 , , PUNCT ijtc-896 213 12 491 491 NUM ijtc-896 213 13 – – PUNCT ijtc-896 213 14 507 507 NUM ijtc-896 213 15 . . PUNCT ijtc-896 214 1 https://doi.org/10.52728/ijtc.v4i3.794 https://doi.org/10.52728/ijtc.v4i3.794 ADJ ijtc-896 214 2 nugraha nugraha PROPN ijtc-896 214 3 , , PUNCT ijtc-896 214 4 h. h. PROPN ijtc-896 214 5 t. t. PROPN ijtc-896 214 6 , , PUNCT ijtc-896 214 7 & & CCONJ ijtc-896 214 8 wijaya wijaya PROPN ijtc-896 214 9 , , PUNCT ijtc-896 214 10 s. s. PROPN ijtc-896 214 11 ( ( PUNCT ijtc-896 214 12 2023 2023 NUM ijtc-896 214 13 ) ) PUNCT ijtc-896 214 14 . . PUNCT ijtc-896 215 1 the the DET ijtc-896 215 2 determinants determinant NOUN ijtc-896 215 3 of of ADP ijtc-896 215 4 tax tax NOUN ijtc-896 215 5 revenue revenue NOUN ijtc-896 215 6 in in ADP ijtc-896 215 7 the the DET ijtc-896 215 8 context context NOUN ijtc-896 215 9 of of ADP ijtc-896 215 10 international international ADJ ijtc-896 215 11 transactions transaction NOUN ijtc-896 215 12 in in ADP ijtc-896 215 13 the the DET ijtc-896 215 14 latin latin PROPN ijtc-896 215 15 america america PROPN ijtc-896 215 16 and and CCONJ ijtc-896 215 17 caribbean caribbean PROPN ijtc-896 215 18 ( ( PUNCT ijtc-896 215 19 lac lac PROPN ijtc-896 215 20 ) ) PUNCT ijtc-896 215 21 regions region NOUN ijtc-896 215 22 2002 2002 NUM ijtc-896 215 23 - - SYM ijtc-896 215 24 2019 2019 NUM ijtc-896 215 25 . . PUNCT ijtc-896 216 1 ilomata ilomata PROPN ijtc-896 216 2 international international ADJ ijtc-896 216 3 journal journal NOUN ijtc-896 216 4 of of ADP ijtc-896 216 5 tax tax NOUN ijtc-896 216 6 and and CCONJ ijtc-896 216 7 accounting accounting NOUN ijtc-896 216 8 , , PUNCT ijtc-896 216 9 4(3 4(3 NUM ijtc-896 216 10 ) ) PUNCT ijtc-896 216 11 , , PUNCT ijtc-896 216 12 613–627 613–627 NUM ijtc-896 216 13 . . PUNCT ijtc-896 217 1 https://doi.org/10.52728/ijtc.v4i3.843 https://doi.org/10.52728/ijtc.v4i3.843 PROPN ijtc-896 217 2 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc PROPN ijtc-896 217 3 financial financial ADJ ijtc-896 217 4 performance performance NOUN ijtc-896 217 5 as as ADP ijtc-896 217 6 a a DET ijtc-896 217 7 mediation mediation NOUN ijtc-896 217 8 of of ADP ijtc-896 217 9 tax tax NOUN ijtc-896 217 10 avoidance avoidance NOUN ijtc-896 217 11 determinants determinant NOUN ijtc-896 217 12 in in ADP ijtc-896 217 13 lq45 lq45 PROPN ijtc-896 217 14 companies company NOUN ijtc-896 217 15 on on ADP ijtc-896 217 16 the the DET ijtc-896 217 17 indonesia indonesia PROPN ijtc-896 217 18 stock stock PROPN ijtc-896 217 19 exchange exchange PROPN ijtc-896 217 20 azwar azwar PROPN ijtc-896 217 21 , , PUNCT ijtc-896 217 22 susanti susanti PROPN ijtc-896 217 23 , , PUNCT ijtc-896 217 24 and and CCONJ ijtc-896 217 25 supitriyani supitriyani VERB ijtc-896 217 26 830 830 NUM ijtc-896 217 27 | | ADV ijtc-896 217 28 ilomata ilomata PROPN ijtc-896 217 29 international international ADJ ijtc-896 217 30 journal journal NOUN ijtc-896 217 31 of of ADP ijtc-896 217 32 tax tax PROPN ijtc-896 217 33 & & CCONJ ijtc-896 217 34 accounting accounting PROPN ijtc-896 217 35 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc PROPN ijtc-896 217 36 prastiyanti prastiyanti PROPN ijtc-896 217 37 , , PUNCT ijtc-896 217 38 s. s. PROPN ijtc-896 217 39 , , PUNCT ijtc-896 217 40 & & CCONJ ijtc-896 217 41 mahardhika mahardhika PROPN ijtc-896 217 42 , , PUNCT ijtc-896 217 43 a. a. PROPN ijtc-896 217 44 s. s. PROPN ijtc-896 217 45 ( ( PUNCT ijtc-896 217 46 2022 2022 NUM ijtc-896 217 47 ) ) PUNCT ijtc-896 217 48 . . PUNCT ijtc-896 218 1 analisis analisis ADJ ijtc-896 218 2 pengaruh pengaruh NOUN ijtc-896 218 3 kepemilikan kepemilikan VERB ijtc-896 218 4 manajerial manajerial ADJ ijtc-896 218 5 , , PUNCT ijtc-896 218 6 firm firm ADJ ijtc-896 218 7 size size NOUN ijtc-896 218 8 , , PUNCT ijtc-896 218 9 dan dan PROPN ijtc-896 218 10 profitabilitas profitabilitas PROPN ijtc-896 218 11 terhadap terhadap PROPN ijtc-896 218 12 tindakan tindakan PROPN ijtc-896 218 13 tax tax NOUN ijtc-896 218 14 avoidance avoidance NOUN ijtc-896 218 15 . . PUNCT ijtc-896 219 1 jimmba jimmba NOUN ijtc-896 219 2 β€― β€― SPACE ijtc-896 219 3 : : PUNCT ijtc-896 219 4 jurnal jurnal ADJ ijtc-896 219 5 ilmiah ilmiah PROPN ijtc-896 219 6 mahasiswa mahasiswa PROPN ijtc-896 219 7 manajemen manajeman NOUN ijtc-896 219 8 , , PUNCT ijtc-896 219 9 bisnis bisnis PROPN ijtc-896 219 10 dan dan PROPN ijtc-896 219 11 akuntansi akuntansi PROPN ijtc-896 219 12 , , PUNCT ijtc-896 219 13 4(4 4(4 NUM ijtc-896 219 14 ) ) PUNCT ijtc-896 219 15 , , PUNCT ijtc-896 219 16 513–526 513–526 NUM ijtc-896 219 17 . . PUNCT ijtc-896 220 1 https://doi.org/https://doi.org/10.32639/jimmba.v4i4.136 https://doi.org/https://doi.org/10.32639/jimmba.v4i4.136 X ijtc-896 220 2 pratama pratama NOUN ijtc-896 220 3 , , PUNCT ijtc-896 220 4 a. a. NOUN ijtc-896 220 5 ( ( PUNCT ijtc-896 220 6 2017 2017 NUM ijtc-896 220 7 ) ) PUNCT ijtc-896 220 8 . . PUNCT ijtc-896 221 1 company company NOUN ijtc-896 221 2 characteristics characteristic NOUN ijtc-896 221 3 , , PUNCT ijtc-896 221 4 corporate corporate ADJ ijtc-896 221 5 governance governance NOUN ijtc-896 221 6 and and CCONJ ijtc-896 221 7 aggressive aggressive ADJ ijtc-896 221 8 tax tax NOUN ijtc-896 221 9 avoidance avoidance NOUN ijtc-896 221 10 practice practice NOUN ijtc-896 221 11 : : PUNCT ijtc-896 221 12 a a DET ijtc-896 221 13 study study NOUN ijtc-896 221 14 of of ADP ijtc-896 221 15 indonesian indonesian ADJ ijtc-896 221 16 companies company NOUN ijtc-896 221 17 . . PUNCT ijtc-896 222 1 review review NOUN ijtc-896 222 2 of of ADP ijtc-896 222 3 integrative integrative ADJ ijtc-896 222 4 business business NOUN ijtc-896 222 5 and and CCONJ ijtc-896 222 6 economics economic NOUN ijtc-896 222 7 research research NOUN ijtc-896 222 8 , , PUNCT ijtc-896 222 9 6(4 6(4 NUM ijtc-896 222 10 ) ) PUNCT ijtc-896 222 11 , , PUNCT ijtc-896 222 12 70–81 70–81 NUM ijtc-896 222 13 . . PUNCT ijtc-896 223 1 putri putri PROPN ijtc-896 223 2 , , PUNCT ijtc-896 223 3 s. s. PROPN ijtc-896 223 4 a. a. PROPN ijtc-896 223 5 , , PUNCT ijtc-896 224 1 widiastuti widiastuti PROPN ijtc-896 224 2 , , PUNCT ijtc-896 224 3 n. n. PROPN ijtc-896 224 4 p. p. PROPN ijtc-896 224 5 e. e. PROPN ijtc-896 224 6 , , PUNCT ijtc-896 224 7 & & CCONJ ijtc-896 224 8 simorangkir simorangkir PROPN ijtc-896 224 9 , , PUNCT ijtc-896 224 10 p. p. NOUN ijtc-896 224 11 ( ( PUNCT ijtc-896 224 12 2021 2021 NUM ijtc-896 224 13 ) ) PUNCT ijtc-896 224 14 . . PUNCT ijtc-896 225 1 pengaruh pengaruh VERB ijtc-896 225 2 good good ADJ ijtc-896 225 3 corporate corporate ADJ ijtc-896 225 4 governance governance NOUN ijtc-896 225 5 dan dan PROPN ijtc-896 225 6 sales sales PROPN ijtc-896 225 7 growth growth PROPN ijtc-896 225 8 terhadap terhadap PROPN ijtc-896 225 9 tax tax NOUN ijtc-896 225 10 avoidance avoidance NOUN ijtc-896 225 11 . . PUNCT ijtc-896 226 1 prosiding proside VERB ijtc-896 226 2 biema biema NOUN ijtc-896 226 3 business business NOUN ijtc-896 226 4 management management NOUN ijtc-896 226 5 , , PUNCT ijtc-896 226 6 economic economic ADJ ijtc-896 226 7 , , PUNCT ijtc-896 226 8 and and CCONJ ijtc-896 226 9 accounting account VERB ijtc-896 226 10 national national ADJ ijtc-896 226 11 seminar seminar NOUN ijtc-896 226 12 , , PUNCT ijtc-896 226 13 396 396 NUM ijtc-896 226 14 – – SYM ijtc-896 226 15 412 412 NUM ijtc-896 226 16 . . PUNCT ijtc-896 226 17 richie richie PROPN ijtc-896 226 18 , , PUNCT ijtc-896 226 19 & & CCONJ ijtc-896 226 20 triyani triyani PROPN ijtc-896 226 21 , , PUNCT ijtc-896 226 22 y. y. PROPN ijtc-896 226 23 ( ( PUNCT ijtc-896 226 24 2021 2021 NUM ijtc-896 226 25 ) ) PUNCT ijtc-896 226 26 . . PUNCT ijtc-896 227 1 pengaruh pengaruh NOUN ijtc-896 227 2 ukuran ukuran PROPN ijtc-896 227 3 perusahaan perusahaan PROPN ijtc-896 227 4 , , PUNCT ijtc-896 227 5 leverage leverage NOUN ijtc-896 227 6 , , PUNCT ijtc-896 227 7 sales sale NOUN ijtc-896 227 8 growth growth NOUN ijtc-896 227 9 , , PUNCT ijtc-896 227 10 dan dan PROPN ijtc-896 227 11 umur umur PROPN ijtc-896 227 12 perusahaan perusahaan PROPN ijtc-896 227 13 terhadap terhadap PROPN ijtc-896 227 14 tax tax PROPN ijtc-896 227 15 avoidance avoidance NOUN ijtc-896 227 16 . . PUNCT ijtc-896 228 1 jurnal jurnal ADJ ijtc-896 228 2 akuntansi akuntansi PROPN ijtc-896 228 3 , , PUNCT ijtc-896 228 4 10(1 10(1 NUM ijtc-896 228 5 ) ) PUNCT ijtc-896 228 6 , , PUNCT ijtc-896 228 7 45–56 45–56 NUM ijtc-896 228 8 . . PUNCT ijtc-896 229 1 https://doi.org/https://doi.org/10.46806/ja.v12i1.911 https://doi.org/https://doi.org/10.46806/ja.v12i1.911 PROPN ijtc-896 229 2 rinaldi rinaldi PROPN ijtc-896 229 3 , , PUNCT ijtc-896 229 4 & & CCONJ ijtc-896 229 5 cheisviyanny cheisviyanny PROPN ijtc-896 229 6 , , PUNCT ijtc-896 229 7 c. c. PROPN ijtc-896 229 8 ( ( PUNCT ijtc-896 229 9 2015 2015 NUM ijtc-896 229 10 ) ) PUNCT ijtc-896 229 11 . . PUNCT ijtc-896 230 1 pengaruh pengaruh NOUN ijtc-896 230 2 profitabilitas profitabilita NOUN ijtc-896 230 3 , , PUNCT ijtc-896 230 4 ukuran ukuran PROPN ijtc-896 230 5 perusahaan perusahaan PROPN ijtc-896 230 6 dan dan PROPN ijtc-896 230 7 kompensasi kompensasi PROPN ijtc-896 230 8 rugi rugi PROPN ijtc-896 230 9 fiskal fiskal PROPN ijtc-896 230 10 terhadap terhadap PROPN ijtc-896 230 11 tax tax NOUN ijtc-896 230 12 avoidance avoidance NOUN ijtc-896 230 13 ( ( PUNCT ijtc-896 230 14 studi studi PROPN ijtc-896 230 15 empiris empiris PROPN ijtc-896 230 16 pada pada PROPN ijtc-896 230 17 perusahaan perusahaan PROPN ijtc-896 231 1 manufaktur manufaktur PROPN ijtc-896 231 2 yang yang PROPN ijtc-896 231 3 terdaftar terdaftar PROPN ijtc-896 231 4 di di PROPN ijtc-896 231 5 bei bei VERB ijtc-896 231 6 tahun tahun PROPN ijtc-896 231 7 2010 2010 NUM ijtc-896 231 8 - - SYM ijtc-896 231 9 2013 2013 NUM ijtc-896 231 10 ) ) PUNCT ijtc-896 231 11 . . PUNCT ijtc-896 232 1 seminar seminar NOUN ijtc-896 232 2 nasional nasional PROPN ijtc-896 232 3 ekonomi ekonomi PROPN ijtc-896 232 4 manajemen manajeman NOUN ijtc-896 232 5 dan dan PROPN ijtc-896 232 6 akuntansi akuntansi PROPN ijtc-896 232 7 ( ( PUNCT ijtc-896 232 8 snema snema PROPN ijtc-896 232 9 ) ) PUNCT ijtc-896 232 10 fakultas fakulta VERB ijtc-896 232 11 ekonomi ekonomi PROPN ijtc-896 232 12 universitas universitas PROPN ijtc-896 232 13 negeri negeri PROPN ijtc-896 232 14 padang padang PROPN ijtc-896 232 15 , , PUNCT ijtc-896 232 16 472–483 472–483 NUM ijtc-896 232 17 . . PUNCT ijtc-896 233 1 rulandari rulandari PROPN ijtc-896 233 2 , , PUNCT ijtc-896 233 3 n. n. NOUN ijtc-896 233 4 , , PUNCT ijtc-896 233 5 & & CCONJ ijtc-896 233 6 rahmayani rahmayani PROPN ijtc-896 233 7 , , PUNCT ijtc-896 233 8 s. s. PROPN ijtc-896 233 9 ( ( PUNCT ijtc-896 233 10 2023 2023 NUM ijtc-896 233 11 ) ) PUNCT ijtc-896 233 12 . . PUNCT ijtc-896 234 1 the the DET ijtc-896 234 2 effect effect NOUN ijtc-896 234 3 of of ADP ijtc-896 234 4 changes change NOUN ijtc-896 234 5 in in ADP ijtc-896 234 6 layers layer NOUN ijtc-896 234 7 of of ADP ijtc-896 234 8 taxable taxable ADJ ijtc-896 234 9 income income NOUN ijtc-896 234 10 article article NOUN ijtc-896 234 11 17 17 NUM ijtc-896 234 12 of of ADP ijtc-896 234 13 the the DET ijtc-896 234 14 law law NOUN ijtc-896 234 15 on on ADP ijtc-896 234 16 cost cost NOUN ijtc-896 234 17 of of ADP ijtc-896 234 18 goods good NOUN ijtc-896 234 19 sold sell VERB ijtc-896 234 20 , , PUNCT ijtc-896 234 21 reporting reporting NOUN ijtc-896 234 22 of of ADP ijtc-896 234 23 individual individual ADJ ijtc-896 234 24 tax tax NOUN ijtc-896 234 25 returns return NOUN ijtc-896 234 26 and and CCONJ ijtc-896 234 27 taxpayer taxpayer NOUN ijtc-896 234 28 awareness awareness NOUN ijtc-896 234 29 of of ADP ijtc-896 234 30 income income NOUN ijtc-896 234 31 tax tax NOUN ijtc-896 234 32 receipt receipt NOUN ijtc-896 234 33 at at ADP ijtc-896 234 34 the the DET ijtc-896 234 35 pratama pratama NOUN ijtc-896 234 36 sawah sawah NOUN ijtc-896 234 37 besar besar PROPN ijtc-896 234 38 one one NUM ijtc-896 234 39 tax tax NOUN ijtc-896 234 40 service service NOUN ijtc-896 234 41 office office NOUN ijtc-896 234 42 . . PUNCT ijtc-896 235 1 ilomata ilomata PROPN ijtc-896 235 2 international international ADJ ijtc-896 235 3 journal journal NOUN ijtc-896 235 4 of of ADP ijtc-896 235 5 tax tax NOUN ijtc-896 235 6 and and CCONJ ijtc-896 235 7 accounting accounting NOUN ijtc-896 235 8 , , PUNCT ijtc-896 235 9 4(3 4(3 NUM ijtc-896 235 10 ) ) PUNCT ijtc-896 235 11 , , PUNCT ijtc-896 235 12 407–437 407–437 NUM ijtc-896 235 13 . . PUNCT ijtc-896 236 1 https://doi.org/10.52728/ijtc.v4i3.861 https://doi.org/10.52728/ijtc.v4i3.861 PROPN ijtc-896 236 2 sembiring sembiring PROPN ijtc-896 236 3 , , PUNCT ijtc-896 236 4 s. s. PROPN ijtc-896 236 5 s. s. PROPN ijtc-896 236 6 , , PUNCT ijtc-896 236 7 & & CCONJ ijtc-896 236 8 sa’adah sa’adah PROPN ijtc-896 236 9 , , PUNCT ijtc-896 236 10 l. l. PROPN ijtc-896 236 11 ( ( PUNCT ijtc-896 236 12 2021 2021 NUM ijtc-896 236 13 ) ) PUNCT ijtc-896 236 14 . . PUNCT ijtc-896 237 1 pengaruh pengaruh NOUN ijtc-896 237 2 ukuran ukuran PROPN ijtc-896 237 3 perusahaan perusahaan PROPN ijtc-896 237 4 , , PUNCT ijtc-896 237 5 profitabilitas profitabilita NOUN ijtc-896 237 6 , , PUNCT ijtc-896 237 7 dan dan PROPN ijtc-896 237 8 pertumbuhan pertumbuhan PROPN ijtc-896 237 9 penjualan penjualan PROPN ijtc-896 237 10 terhadap terhadap PROPN ijtc-896 237 11 tax tax NOUN ijtc-896 237 12 avoidance avoidance NOUN ijtc-896 237 13 . . PUNCT ijtc-896 238 1 jurnal jurnal ADJ ijtc-896 238 2 manajemen manajeman NOUN ijtc-896 238 3 dirgantara dirgantara PROPN ijtc-896 238 4 , , PUNCT ijtc-896 238 5 14(2 14(2 NUM ijtc-896 238 6 ) ) PUNCT ijtc-896 238 7 , , PUNCT ijtc-896 238 8 188 188 NUM ijtc-896 238 9 – – PUNCT ijtc-896 238 10 195 195 NUM ijtc-896 238 11 . . PUNCT ijtc-896 238 12 https://doi.org/https://doi.org/10.56521/manajemen-dirgantara.v14i2.283 https://doi.org/https://doi.org/10.56521/manajemen-dirgantara.v14i2.283 PROPN ijtc-896 238 13 suliyanto suliyanto PROPN ijtc-896 238 14 . . PUNCT ijtc-896 239 1 ( ( PUNCT ijtc-896 239 2 2011 2011 NUM ijtc-896 239 3 ) ) PUNCT ijtc-896 239 4 . . PUNCT ijtc-896 240 1 ekonometrika ekonometrika PROPN ijtc-896 240 2 dan dan PROPN ijtc-896 240 3 terapan terapan PROPN ijtc-896 240 4 , , PUNCT ijtc-896 240 5 teori teori PROPN ijtc-896 240 6 dan dan PROPN ijtc-896 240 7 aplikasi aplikasi PROPN ijtc-896 240 8 dengan dengan PROPN ijtc-896 240 9 spss spss PROPN ijtc-896 240 10 . . PUNCT ijtc-896 241 1 cv cv PROPN ijtc-896 241 2 andi andi PROPN ijtc-896 241 3 offset offset PROPN ijtc-896 241 4 . . PUNCT ijtc-896 242 1 sunarsih sunarsih PROPN ijtc-896 242 2 , , PUNCT ijtc-896 242 3 s. s. PROPN ijtc-896 242 4 , , PUNCT ijtc-896 242 5 haryono haryono PROPN ijtc-896 242 6 , , PUNCT ijtc-896 242 7 s. s. PROPN ijtc-896 242 8 , , PUNCT ijtc-896 242 9 & & CCONJ ijtc-896 242 10 yahya yahya PROPN ijtc-896 242 11 , , PUNCT ijtc-896 242 12 f. f. PROPN ijtc-896 242 13 ( ( PUNCT ijtc-896 242 14 2019 2019 NUM ijtc-896 242 15 ) ) PUNCT ijtc-896 242 16 . . PUNCT ijtc-896 243 1 pengaruh pengaruh NOUN ijtc-896 243 2 profitabilitas profitabilita NOUN ijtc-896 243 3 , , PUNCT ijtc-896 243 4 leverage leverage NOUN ijtc-896 243 5 , , PUNCT ijtc-896 243 6 corporate corporate ADJ ijtc-896 243 7 governance governance NOUN ijtc-896 243 8 , , PUNCT ijtc-896 243 9 dan dan PROPN ijtc-896 243 10 ukuran ukuran PROPN ijtc-896 243 11 perusahaan perusahaan PROPN ijtc-896 243 12 terhadap terhadap PROPN ijtc-896 243 13 tax tax PROPN ijtc-896 243 14 avoidance avoidance NOUN ijtc-896 243 15 ( ( PUNCT ijtc-896 243 16 studi studi PROPN ijtc-896 243 17 kasus kasus PROPN ijtc-896 243 18 pada pada PROPN ijtc-896 243 19 perusahaan perusahaan PROPN ijtc-896 243 20 yang yang PROPN ijtc-896 243 21 tercatat tercatat PROPN ijtc-896 243 22 di di PROPN ijtc-896 243 23 jakarta jakarta PROPN ijtc-896 243 24 islamic islamic PROPN ijtc-896 243 25 index index PROPN ijtc-896 243 26 tahun tahun PROPN ijtc-896 243 27 2012 2012 NUM ijtc-896 243 28 - - SYM ijtc-896 243 29 2016 2016 NUM ijtc-896 243 30 ) ) PUNCT ijtc-896 243 31 . . PUNCT ijtc-896 244 1 inferensi inferensi NOUN ijtc-896 244 2 β€― β€― SPACE ijtc-896 244 3 : : PUNCT ijtc-896 244 4 jurnal jurnal ADJ ijtc-896 244 5 penelitian penelitian PROPN ijtc-896 244 6 sosial sosial PROPN ijtc-896 244 7 keagamaan keagamaan PROPN ijtc-896 244 8 , , PUNCT ijtc-896 244 9 13(1 13(1 NUM ijtc-896 244 10 ) ) PUNCT ijtc-896 244 11 , , PUNCT ijtc-896 244 12 1–16 1–16 PROPN ijtc-896 244 13 . . PUNCT ijtc-896 245 1 sunarto sunarto PROPN ijtc-896 245 2 , , PUNCT ijtc-896 245 3 s. s. PROPN ijtc-896 245 4 , , PUNCT ijtc-896 245 5 widjaja widjaja PROPN ijtc-896 245 6 , , PUNCT ijtc-896 245 7 b. b. PROPN ijtc-896 245 8 , , PUNCT ijtc-896 245 9 & & CCONJ ijtc-896 245 10 oktaviani oktaviani PROPN ijtc-896 245 11 , , PUNCT ijtc-896 245 12 r. r. PROPN ijtc-896 245 13 m. m. PROPN ijtc-896 245 14 ( ( PUNCT ijtc-896 245 15 2021 2021 NUM ijtc-896 245 16 ) ) PUNCT ijtc-896 245 17 . . PUNCT ijtc-896 246 1 the the DET ijtc-896 246 2 effect effect NOUN ijtc-896 246 3 of of ADP ijtc-896 246 4 corporate corporate ADJ ijtc-896 246 5 governance governance NOUN ijtc-896 246 6 on on ADP ijtc-896 246 7 tax tax NOUN ijtc-896 246 8 avoidance avoidance NOUN ijtc-896 246 9 : : PUNCT ijtc-896 246 10 the the DET ijtc-896 246 11 role role NOUN ijtc-896 246 12 of of ADP ijtc-896 246 13 profitability profitability NOUN ijtc-896 246 14 as as ADP ijtc-896 246 15 a a DET ijtc-896 246 16 mediating mediate VERB ijtc-896 246 17 variable variable NOUN ijtc-896 246 18 . . PUNCT ijtc-896 247 1 journal journal NOUN ijtc-896 247 2 of of ADP ijtc-896 247 3 asian asian ADJ ijtc-896 247 4 finance finance NOUN ijtc-896 247 5 , , PUNCT ijtc-896 247 6 economics economic NOUN ijtc-896 247 7 and and CCONJ ijtc-896 247 8 business business NOUN ijtc-896 247 9 , , PUNCT ijtc-896 247 10 8(3 8(3 NUM ijtc-896 247 11 ) ) PUNCT ijtc-896 247 12 , , PUNCT ijtc-896 247 13 0217–0227 0217–0227 NUM ijtc-896 247 14 . . PUNCT ijtc-896 248 1 https://doi.org/https://doi.org/10.13106/jafeb.2021.vol8.no3.0217 https://doi.org/https://doi.org/10.13106/jafeb.2021.vol8.no3.0217 PROPN ijtc-896 248 2 suryani suryani PROPN ijtc-896 248 3 . . PUNCT ijtc-896 249 1 ( ( PUNCT ijtc-896 249 2 2021 2021 NUM ijtc-896 249 3 ) ) PUNCT ijtc-896 249 4 . . PUNCT ijtc-896 250 1 pengaruh pengaruh NOUN ijtc-896 250 2 profitabilitas profitabilita NOUN ijtc-896 250 3 , , PUNCT ijtc-896 250 4 ukuran ukuran NOUN ijtc-896 250 5 perusahaan perusahaan PROPN ijtc-896 250 6 , , PUNCT ijtc-896 250 7 pertumbuhan pertumbuhan PROPN ijtc-896 250 8 penjualan penjualan NOUN ijtc-896 250 9 dan dan PROPN ijtc-896 250 10 kualitas kualitas PROPN ijtc-896 250 11 audit audit PROPN ijtc-896 250 12 terhadap terhadap PROPN ijtc-896 250 13 tax tax NOUN ijtc-896 250 14 avoidance avoidance NOUN ijtc-896 250 15 . . PUNCT ijtc-896 251 1 jurnal jurnal ADJ ijtc-896 251 2 akuntansi akuntansi PROPN ijtc-896 251 3 dan dan PROPN ijtc-896 251 4 keuangan keuangan PROPN ijtc-896 251 5 , , PUNCT ijtc-896 251 6 10(1 10(1 NUM ijtc-896 251 7 ) ) PUNCT ijtc-896 251 8 , , PUNCT ijtc-896 251 9 19–36 19–36 NUM ijtc-896 251 10 . . PUNCT ijtc-896 252 1 https://doi.org/http://dx.doi.org/10.36080/jak.v10i1.1428 https://doi.org/http://dx.doi.org/10.36080/jak.v10i1.1428 PROPN ijtc-896 252 2 suteja suteja PROPN ijtc-896 252 3 , , PUNCT ijtc-896 252 4 s. s. PROPN ijtc-896 252 5 m. m. PROPN ijtc-896 252 6 , , PUNCT ijtc-896 252 7 firmansyah firmansyah PROPN ijtc-896 252 8 , , PUNCT ijtc-896 252 9 a. a. NOUN ijtc-896 252 10 , , PUNCT ijtc-896 252 11 sofyan sofyan PROPN ijtc-896 252 12 , , PUNCT ijtc-896 252 13 v. v. ADP ijtc-896 252 14 v. v. ADP ijtc-896 252 15 , , PUNCT ijtc-896 252 16 & & CCONJ ijtc-896 252 17 trisnawati trisnawati PROPN ijtc-896 252 18 , , PUNCT ijtc-896 252 19 e. e. PROPN ijtc-896 252 20 ( ( PUNCT ijtc-896 252 21 2022 2022 NUM ijtc-896 252 22 ) ) PUNCT ijtc-896 252 23 . . PUNCT ijtc-896 253 1 ukuran ukuran PROPN ijtc-896 253 2 perusahaan perusahaan PROPN ijtc-896 253 3 , , PUNCT ijtc-896 253 4 pertumbuhan pertumbuhan NOUN ijtc-896 253 5 penjualan penjualan NOUN ijtc-896 253 6 , , PUNCT ijtc-896 253 7 penghindaran penghindaran ADJ ijtc-896 253 8 pajak pajak ADV ijtc-896 253 9 : : PUNCT ijtc-896 253 10 bagaimana bagaimana PROPN ijtc-896 253 11 peran peran PROPN ijtc-896 253 12 tanggung tanggung PROPN ijtc-896 253 13 jawab jawab PROPN ijtc-896 253 14 sosial sosial ADJ ijtc-896 253 15 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc PROPN ijtc-896 253 16 financial financial ADJ ijtc-896 253 17 performance performance NOUN ijtc-896 253 18 as as ADP ijtc-896 253 19 a a DET ijtc-896 253 20 mediation mediation NOUN ijtc-896 253 21 of of ADP ijtc-896 253 22 tax tax NOUN ijtc-896 253 23 avoidance avoidance NOUN ijtc-896 253 24 determinants determinant NOUN ijtc-896 253 25 in in ADP ijtc-896 253 26 lq45 lq45 PROPN ijtc-896 253 27 companies company NOUN ijtc-896 253 28 on on ADP ijtc-896 253 29 the the DET ijtc-896 253 30 indonesia indonesia PROPN ijtc-896 253 31 stock stock PROPN ijtc-896 253 32 exchange exchange PROPN ijtc-896 253 33 azwar azwar PROPN ijtc-896 253 34 , , PUNCT ijtc-896 253 35 susanti susanti PROPN ijtc-896 253 36 , , PUNCT ijtc-896 253 37 and and CCONJ ijtc-896 253 38 supitriyani supitriyani VERB ijtc-896 253 39 831 831 NUM ijtc-896 253 40 | | ADV ijtc-896 253 41 ilomata ilomata PROPN ijtc-896 253 42 international international ADJ ijtc-896 253 43 journal journal NOUN ijtc-896 253 44 of of ADP ijtc-896 253 45 tax tax PROPN ijtc-896 253 46 & & CCONJ ijtc-896 253 47 accounting accounting PROPN ijtc-896 253 48 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc PROPN ijtc-896 253 49 perusahaan perusahaan PROPN ijtc-896 253 50 ? ? PUNCT ijtc-896 254 1 jurnal jurnal PROPN ijtc-896 254 2 pajak pajak PROPN ijtc-896 254 3 indonesia indonesia PROPN ijtc-896 254 4 ( ( PUNCT ijtc-896 254 5 jpi jpi PROPN ijtc-896 254 6 ) ) PUNCT ijtc-896 254 7 , , PUNCT ijtc-896 254 8 6(2 6(2 NUM ijtc-896 254 9 ) ) PUNCT ijtc-896 254 10 , , PUNCT ijtc-896 254 11 436–445 436–445 NUM ijtc-896 254 12 . . PUNCT ijtc-896 255 1 https://doi.org/https://doi.org/10.31092/jpi.v6i2.1833 https://doi.org/https://doi.org/10.31092/jpi.v6i2.1833 PROPN ijtc-896 255 2 taylor taylor PROPN ijtc-896 255 3 , , PUNCT ijtc-896 255 4 g. g. PROPN ijtc-896 255 5 , , PUNCT ijtc-896 255 6 & & CCONJ ijtc-896 255 7 richardson richardson PROPN ijtc-896 255 8 , , PUNCT ijtc-896 255 9 g. g. PROPN ijtc-896 255 10 ( ( PUNCT ijtc-896 255 11 2013 2013 NUM ijtc-896 255 12 ) ) PUNCT ijtc-896 255 13 . . PUNCT ijtc-896 256 1 the the DET ijtc-896 256 2 determinants determinant NOUN ijtc-896 256 3 of of ADP ijtc-896 256 4 thinly thinly ADV ijtc-896 256 5 capitalized capitalize VERB ijtc-896 256 6 tax tax NOUN ijtc-896 256 7 avoidance avoidance NOUN ijtc-896 256 8 structures structure NOUN ijtc-896 256 9 : : PUNCT ijtc-896 256 10 evidence evidence NOUN ijtc-896 256 11 from from ADP ijtc-896 256 12 australian australian ADJ ijtc-896 256 13 firms firm NOUN ijtc-896 256 14 . . PUNCT ijtc-896 257 1 journal journal NOUN ijtc-896 257 2 of of ADP ijtc-896 257 3 international international ADJ ijtc-896 257 4 accounting accounting NOUN ijtc-896 257 5 , , PUNCT ijtc-896 257 6 auditing auditing NOUN ijtc-896 257 7 and and CCONJ ijtc-896 257 8 taxation taxation NOUN ijtc-896 257 9 ( ( PUNCT ijtc-896 257 10 jiaat jiaat PROPN ijtc-896 257 11 ) ) PUNCT ijtc-896 257 12 , , PUNCT ijtc-896 257 13 22(1 22(1 NUM ijtc-896 257 14 ) ) PUNCT ijtc-896 257 15 , , PUNCT ijtc-896 257 16 12–25 12–25 NUM ijtc-896 257 17 . . PUNCT ijtc-896 258 1 https://doi.org/https://doi.org/10.1016/j.intaccaudtax.2013.02.005 https://doi.org/https://doi.org/10.1016/j.intaccaudtax.2013.02.005 PROPN ijtc-896 258 2 wahyuni wahyuni PROPN ijtc-896 258 3 , , PUNCT ijtc-896 258 4 t. t. PROPN ijtc-896 258 5 , , PUNCT ijtc-896 258 6 & & CCONJ ijtc-896 258 7 wahyudi wahyudi PROPN ijtc-896 258 8 , , PUNCT ijtc-896 258 9 d. d. PROPN ijtc-896 258 10 ( ( PUNCT ijtc-896 258 11 2021 2021 NUM ijtc-896 258 12 ) ) PUNCT ijtc-896 258 13 . . PUNCT ijtc-896 259 1 pengaruh pengaruh NOUN ijtc-896 259 2 profitabilitas profitabilita NOUN ijtc-896 259 3 , , PUNCT ijtc-896 259 4 leverage leverage NOUN ijtc-896 259 5 , , PUNCT ijtc-896 259 6 ukuran ukuran NOUN ijtc-896 259 7 perusahaan perusahaan PROPN ijtc-896 259 8 , , PUNCT ijtc-896 259 9 sales sale NOUN ijtc-896 259 10 growth growth NOUN ijtc-896 260 1 , , PUNCT ijtc-896 260 2 dan dan PROPN ijtc-896 260 3 kualitas kualitas PROPN ijtc-896 260 4 audit audit PROPN ijtc-896 260 5 terhadap terhadap PROPN ijtc-896 260 6 tax tax NOUN ijtc-896 260 7 avoidance avoidance NOUN ijtc-896 260 8 . . PUNCT ijtc-896 261 1 kompak kompak PROPN ijtc-896 261 2 β€― β€― SPACE ijtc-896 261 3 : : PUNCT ijtc-896 261 4 jurnal jurnal ADJ ijtc-896 261 5 ilmiah ilmiah PROPN ijtc-896 261 6 komputerisasi komputerisasi PROPN ijtc-896 261 7 akuntansi akuntansi PROPN ijtc-896 261 8 , , PUNCT ijtc-896 261 9 14(2 14(2 NUM ijtc-896 261 10 ) ) PUNCT ijtc-896 261 11 , , PUNCT ijtc-896 261 12 394–403 394–403 NUM ijtc-896 261 13 . . PUNCT ijtc-896 262 1 https://doi.org/https://doi.org/10.51903/kompak.v14i2.569 https://doi.org/https://doi.org/10.51903/kompak.v14i2.569 PROPN ijtc-896 262 2 wibawa wibawa PROPN ijtc-896 262 3 , , PUNCT ijtc-896 262 4 a. a. NOUN ijtc-896 262 5 t. t. PROPN ijtc-896 262 6 , , PUNCT ijtc-896 262 7 & & CCONJ ijtc-896 262 8 tobing tobing PROPN ijtc-896 262 9 , , PUNCT ijtc-896 262 10 a. a. PROPN ijtc-896 262 11 n. n. PROPN ijtc-896 262 12 l. l. PROPN ijtc-896 262 13 ( ( PUNCT ijtc-896 262 14 2023 2023 NUM ijtc-896 262 15 ) ) PUNCT ijtc-896 262 16 . . PUNCT ijtc-896 263 1 maturity maturity NOUN ijtc-896 263 2 level level NOUN ijtc-896 263 3 of of ADP ijtc-896 263 4 fraud fraud NOUN ijtc-896 263 5 risk risk NOUN ijtc-896 263 6 management management NOUN ijtc-896 263 7 in in ADP ijtc-896 263 8 tax tax NOUN ijtc-896 263 9 institutions institution NOUN ijtc-896 263 10 in in ADP ijtc-896 263 11 indonesia indonesia PROPN ijtc-896 263 12 . . PUNCT ijtc-896 264 1 ilomata ilomata PROPN ijtc-896 264 2 international international ADJ ijtc-896 264 3 journal journal NOUN ijtc-896 264 4 of of ADP ijtc-896 264 5 tax tax NOUN ijtc-896 264 6 and and CCONJ ijtc-896 264 7 accounting accounting NOUN ijtc-896 264 8 , , PUNCT ijtc-896 264 9 4(3 4(3 NUM ijtc-896 264 10 ) ) PUNCT ijtc-896 264 11 , , PUNCT ijtc-896 264 12 584–598 584–598 NUM ijtc-896 264 13 . . PUNCT ijtc-896 265 1 https://doi.org/10.52728/ijtc.v4i3.765 https://doi.org/10.52728/ijtc.v4i3.765 PROPN ijtc-896 265 2 https://www.ilomata.org/index.php/ijtc https://www.ilomata.org/index.php/ijtc PROPN