Ratih Kusyahraningsih, . (2026) PENGARUH KEBERAGAMAN GENDER, KEPEMILIKAN INSTITUSIONAL, DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to analyze the effect of gender diversity, institutional ownership, and capital intensity on corporate tax avoidance. Tax avoidance is proxied by the Effective Tax Rate (ETR), while gender diversity is measured by the proportion of women on the board of directors. Institutional ownership is determined through the percentage of shares held by institutions, and capital intensity is calculated using the fixed asset ratio. Utilizing a quantitative approach, this research relies on secondary data gathered from corporate annual reports and financial statements. Through a purposive sampling method, a sample of 108 manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2025 period was selected. Data analysis was performed using panel data regression, with the random effect model identified as the most appropriate estimation model. The empirical results demonstrate that institutional ownership has a significant effect on tax avoidance, whereas gender diversity and capital intensity do not show any significant influence. These findings indicate that alternative factors outside the scope of this research model likely play a more dominant role in driving corporate tax avoidance practices.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2210112067] [Pembimbing: Tri Marhendra Rahardyan] [Penguji 1: Ekawati Jati Wibawaningsih] [Ketua Penguji: Suparna Wijaya] |
| Uncontrolled Keywords: | Tax Avoidance, Gender Diversity, Institutional Ownership, Capital Intensity. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | RATIH KUSYAHRANINGSIH |
| Date Deposited: | 08 Sep 2026 05:54 |
| Last Modified: | 08 Sep 2026 05:54 |
| URI: | http://repository.upnvj.ac.id/id/eprint/51451 |
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