The Effect of Green Accounting and Management Compensation on Tax Avoidance with Family Ownership as a Moderating Variable

Heri Sitompul; Lodang Prananta Widya Sasana

doi:10.63922/ijebir.v5i05.6213

Heri Sitompul Universitas Pamulang
Lodang Prananta Widya Sasana Universitas Pamulang

DOI: https://doi.org/10.63922/ijebir.v5i05.6213

Keywords: Green Accounting, Management Compensation, Family Ownership, Tax Avoidance

Abstract

This study aims to analyze the effect of Green Accounting and management compensation on tax avoidance with family ownership as a moderating variable in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. This study uses a quantitative method with secondary data obtained from the company's annual financial reports. The sampling technique used purposive sampling, resulting in 7 companies with a total of 35 observations. Data analysis was performed using panel data regression with the help of the EViews 12 program. The data analysis methods used include multiple linear regression analysis to test the direct effect and Moderated Regression Analysis (MRA) to test the role of moderating variables. The results show that Green Accounting has a positive and significant effect on tax avoidance. Management compensation also has a positive and significant effect on tax avoidance. Simultaneously, Green Accounting and management compensation have a significant effect on tax avoidance. However, family ownership is unable to moderate the relationship between Green Accounting and tax avoidance, and is unable to moderate the relationship between management compensation and tax avoidance.

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