PENGARUH THIN CAPITALIZATION DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI

Nurindah Rizki Dian Gunadi, . (2025) PENGARUH THIN CAPITALIZATION DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study examines the effect of thin capitalization and executive characteristics on tax avoidance, as well as the moderating role of institutional ownership in mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research adopts a quantitative approach using 151 observations from 43 mining companies selected through purposive sampling. Data were analyzed using multiple linear regression. The results indicate that thin capitalization has a negative effect on tax avoidance, while executive characteristics have a positive effect. Institutional ownership is proven to weaken the effect of thin capitalization on tax avoidance, but it does not moderate the effect of executive characteristics. These findings suggest that institutional monitoring is more effective in controlling debt-based financing policies than tax-related decisions influenced by executives’ risk preferences.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2210112124] [Pembimbing: Yongky Rangga Yuda Nugraha] [Penguji 1: Suparna Wijaya] [Penguji 2: Rahmasari Fahria]
Uncontrolled Keywords: Thin Capitalization, Executive Characteristics, Institutional Ownership, Tax Avoidance, Mining
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: NURINDAH RIZKI DIAN GUNADI
Date Deposited: 17 Mar 2026 02:17
Last Modified: 17 Mar 2026 02:17
URI: http://repository.upnvj.ac.id/id/eprint/41362

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