PENGARUH CEO POWER, THIN CAPITALIZATION, DAN MANAGEMEMENT COMPENSATION TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023)

Wibawa Tantianty, Caroline (2025) PENGARUH CEO POWER, THIN CAPITALIZATION, DAN MANAGEMEMENT COMPENSATION TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to examine the effect of CEO power, thin capitalization, management compensation on tax avoidance with institutional ownership as moderation. The population used in this study are energy sector issuers listed on the Indonesia Stock Exchange in 2020-2023. Purposive sampling technique was used to take samples, so that 25 issuers per year were obtained with a total of 92 observation samples. This research is included in quantitative research using secondary data obtained from the Indonesia Stock Exchange and the company's website. Moderated regression analysis (MRA) is used as a model in this study. The results prove that CEO power has a significant negative effect, thin capitalization has no effect, and management compensation has a significant positive effect on tax avoidance, institutional ownership does not moderate the relationship of thin capitalization to tax avoidance, but is able to moderate the relationship of CEO power and management compensation to tax avoidance.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Taqi, Muhammad	197412242003121001

Additional Information:

Penelitian ini bertujuan untuk menguji pengaruh CEO power, thin capitalization, management compensation terhadap tax avoidance dengan kepemilikan institusional sebagai pemoderasi. Populasi yang digunakan dalam penelitian ini yaitu emiten sektor energi yang terdaftar di Bursa Efek Indonesia tahun 2020-2023. Teknik purposive sampling digunakan untuk mengambil sampel, sehingga diperoleh 25 emiten per tahun dengan total 92 sampel observasi. Penelitian ini termasuk dalam penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia dan website perusahaan. Moderated regression analysis (MRA) digunakan sebagai model dalam penelitian ini. Hasil penelitian membuktikan bahwa CEO power memiliki pengaruh negatif signifikan, thin capitalization tidak berpengaruh, dan management compensation memiliki pengaruh positif signifikan terhadap tax avoidance, kepemilikan institusional tidak memoderasi hubungan thin capitalization terhadap tax avoidance, namun mampu memoderasi hubungan CEO power dan management compensation terhadap tax avoidance.

Uncontrolled Keywords:

Tax Avoidance, CEO Power, Thin Capitalization, Management Compensation, Institutional Ownership Tax Avoidance, CEO Power, Thin Capitalization, Management Compensation, Kepemilikan Institusional

Subjects:

H Social Sciences > HF Commerce
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Caroline Wibawa Tantianty

Date Deposited:

05 Mar 2025 02:23

Last Modified:

05 Mar 2025 02:23

URI:

http://eprints.untirta.ac.id/id/eprint/47594

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