PENGARUH FINANCIAL DISTRESS DAN SALES GROWTH TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI

Muhamad Khahil Elvin, . (2026) PENGARUH FINANCIAL DISTRESS DAN SALES GROWTH TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study employs a quantitative approach to empirically examine the effects of financial distress and sales growth on tax avoidance, with institutional ownership serving as a moderate variable. The population consists of 67 mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, from which 46 companies were selected through purposive sampling, yielding a total of 102 observations. The data was analyzed using panel data regression with the assistance of STATA software at a 5 percent significance level. The results show that financial distress has a negative effect on tax avoidance, while sales growth does not exhibit a significant influence on tax avoidance. Furthermore, institutional ownership is found to weaken the negative relationship between financial distress and tax avoidance but does not moderate the relationship between sales growth and tax avoidance.

Item Type: Thesis (Skripsi)
Additional Information: [No Panggil: 2210112075] [Pembimbing: Rahmasari Fahria] [Ketua Penguji: Masripah] [Penguji 1: Ekawati Jati Wibawaningsih]
Uncontrolled Keywords: tax avoidance, financial distress, sales growth, institutional ownership
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: MUHAMAD KHAHIL ELVIN
Date Deposited: 09 Apr 2026 03:51
Last Modified: 09 Apr 2026 03:51
URI: http://repository.upnvj.ac.id/id/eprint/41498

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