relation: https://eprints.untirta.ac.id/47594/
title: 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)
creator: Wibawa Tantianty, Caroline
subject: HF Commerce
subject: HF5601 Accounting
description: 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.
date: 2025
type: Thesis
type: NonPeerReviewed
format: text
language: id
identifier: https://eprints.untirta.ac.id/47594/1/Caroline%20Wibawa%20Tantianty_5552200098_Full%20Text.pdf
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language: en
identifier: https://eprints.untirta.ac.id/47594/3/Caroline%20Wibawa%20Tantianty_5552200098_01.pdf
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identifier: https://eprints.untirta.ac.id/47594/4/Caroline%20Wibawa%20Tantianty_5552200098_02.pdf
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identifier: https://eprints.untirta.ac.id/47594/5/Caroline%20Wibawa%20Tantianty_5552200098_03.pdf
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identifier: https://eprints.untirta.ac.id/47594/6/Caroline%20Wibawa%20Tantianty_5552200098_04.pdf
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identifier: https://eprints.untirta.ac.id/47594/7/Caroline%20Wibawa%20Tantianty_5552200098_05.pdf
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identifier: https://eprints.untirta.ac.id/47594/8/Caroline%20Wibawa%20Tantianty_5552200098_Ref.pdf
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language: en
identifier: https://eprints.untirta.ac.id/47594/9/Caroline%20Wibawa%20Tantianty_5552200098_Lamp.pdf
identifier:   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.