PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP TAX AVOIDANCE DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021−2023)

RULIYANA, RULIYANA (2025) PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP TAX AVOIDANCE DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021−2023). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

	Text (SKRIPSI) Ruliyana_5552210053_Fulltext.pdf Restricted to Registered users only Download (46MB)
	Text (SKRIPSI) Ruliyana_5552210053_01.pdf Restricted to Registered users only Download (44MB)
	Text (SKRIPSI) Ruliyana_5552210053_02.pdf Restricted to Registered users only Download (307kB)
	Text (SKRIPSI) Ruliyana_5552210053_03.pdf Restricted to Registered users only Download (268kB)
	Text (SKRIPSI) Ruliyana_5552210053_04.pdf Restricted to Registered users only Download (460kB)
	Text (SKRIPSI) Ruliyana_5552210053_05.pdf Restricted to Registered users only Download (93kB)
	Text (SKRIPSI) Ruliyana_5552210053_Lamp.pdf Restricted to Registered users only Download (1MB)
	Text (SKRIPSI) Ruliyana_5552210053_Ref.pdf Restricted to Registered users only Download (190kB)

Abstract

This study aims to examine the impact of institutional ownership and managerial ownership on tax avoidance with Corporate Social Responsibility (CSR) as a mediating variable. The study population consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The sample was determined using a purposive sampling approach, with 40 companies selected, yielding a total of 81 research data points. The analysis technique employed was t-test using SPSS version 25 software, along with the Sobel test assisted by an online Sobel calculator. The results of this study indicate that institutional ownership has a significant negative effect on tax avoidance, while managerial ownership and CSR have a significant positive effect on tax avoidance. Institutional ownership and managerial ownership do not have a significant effect on CSR. Additionally, CSR cannot mediate the impact of institutional ownership and managerial ownership on tax avoidance.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	MULYADI, ROZA	198202212014041001
Thesis advisor	TJAHJONO, MAZDA EKO SRI	198307022014041001

Additional Information:

Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional dan kepemilikan manajerial terhadap tax avoidance dengan Corporate Social Responsibility (CSR) sebagai variabel mediasi. Populasi penelitian ini meliputi perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021−2023. Penentuan sampel dilakukan menggunakan pendekatan purposive sampling dan terpilih 40 perusahaan dengan total sampel 81 data penelitian. Teknik analisis yang digunakan adalah uji statistik T menggunakan software SPSS versi 25 dan uji Sobel dengan bantuan kalkulator sobel online. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional berpengaruh negatif signifikan terhadap tax avoidance sedangkan kepemilikan manajerial dan CSR berpengaruh positif signifikan terhadap tax avoidance. Kepemilikan institusional dan kepemilikan manajerial tidak berpengaruh signifikan terhadap CSR. Selain itu, CSR tidak dapat memediasi pengaruh kepemilikan institusional dan kepemilikan manajerial terhadap tax avoidance.

Uncontrolled Keywords:

Institutional Ownership, Managerial Ownership, Tax Avoidance, Corporate Social Responsibility Kepemilikan Institusional, Kepemilikan Manajerial, Tax Avoidance, Corporate Social Responsibility

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:

Mrs Ruliyana Ruliyana

Date Deposited:

10 Nov 2025 08:08

Last Modified:

10 Nov 2025 08:08

URI:

http://eprints.untirta.ac.id/id/eprint/55851

Actions (login required)

View Item

Search for collections on EPrints Repository UNTIRTA