Gibraldo Julio Efrandsa, . (2025) PENGARUH KEPEMILIKAN KELUARGA TERHADAP PENGHINDARAN PAJAK DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to examine how family ownership influences corporate tax avoidance and to assess whether dividend policy strengthens this relationship among primary consumer sector firms in Indonesia and Thailand. The research adopts a quantitative approach using secondary data collected from financial statements and annual reports for the period 2021-2024. The sample was selected through a purposive sampling technique, resulting in 377 firm-year observations that met the research criteria. Data were analyzed using panel regression with the Random Effect Model, and all statistical procedures were conducted with STATA 12. The empirical results indicate that family ownership has a positive and significant effect on tax avoidance, suggesting that firms with higher family ownership stakes are more inclined to reduce their tax burden to maintain post-tax earnings. Furthermore, the findings reveal that dividend policy amplifies this relationship. An increase in the dividend payout ratio heightens the incentive for family owners to encourage tax avoidance practices as a means to support profit distribution.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2210112102] [Pembimbing: Dianwicaksih Arieftiara] [Penguji 1: Ferry Irawan] [Penguji 2: Ekawati Jati Wibawaningsih] |
| Uncontrolled Keywords: | Family Ownership, Dividend Policy, Tax Avoidance, Random Effect Model, Quantitative Research |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | GIBRALDO JULIO EFRANDSA |
| Date Deposited: | 27 Mar 2026 02:44 |
| Last Modified: | 27 Mar 2026 02:44 |
| URI: | http://repository.upnvj.ac.id/id/eprint/40355 |
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