eprintid: 47594
rev_number: 21
eprint_status: archive
userid: 11638
dir: disk0/00/04/75/94
datestamp: 2025-03-05 02:23:04
lastmod: 2025-03-05 02:23:04
status_changed: 2025-03-05 02:23:04
type: thesis
metadata_visibility: show
creators_name: Wibawa Tantianty, Caroline
creators_id: 5552200098
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_name: Taqi, Muhammad
contributors_id: 197412242003121001
corp_creators: universitas sultan ageng tirtayasa
corp_creators: Fakultas Ekonomi dan Bisnis
corp_creators: S1 Akuntansi
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)
ispublished: pub
subjects: HF
subjects: HF5601
divisions: FEB
divisions: Akuntansi
full_text_status: restricted
keywords: Tax Avoidance, CEO Power, Thin Capitalization, Management
Compensation, Institutional Ownership 
Tax Avoidance, CEO Power, Thin Capitalization, Management
Compensation, Kepemilikan Institusional
note: 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.
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.
date: 2025
date_type: published
pages: 159
institution: UNIVERSITAS SULTAN AGENG TIRTAYASA
department: AKUNTANSI
thesis_type: sarjana
thesis_name: sarjana
citation:   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.   
document_url: https://eprints.untirta.ac.id/47594/1/Caroline%20Wibawa%20Tantianty_5552200098_Full%20Text.pdf
document_url: https://eprints.untirta.ac.id/47594/3/Caroline%20Wibawa%20Tantianty_5552200098_01.pdf
document_url: https://eprints.untirta.ac.id/47594/4/Caroline%20Wibawa%20Tantianty_5552200098_02.pdf
document_url: https://eprints.untirta.ac.id/47594/5/Caroline%20Wibawa%20Tantianty_5552200098_03.pdf
document_url: https://eprints.untirta.ac.id/47594/6/Caroline%20Wibawa%20Tantianty_5552200098_04.pdf
document_url: https://eprints.untirta.ac.id/47594/7/Caroline%20Wibawa%20Tantianty_5552200098_05.pdf
document_url: https://eprints.untirta.ac.id/47594/8/Caroline%20Wibawa%20Tantianty_5552200098_Ref.pdf
document_url: https://eprints.untirta.ac.id/47594/9/Caroline%20Wibawa%20Tantianty_5552200098_Lamp.pdf