PENGARUH FINANCIAL DISTRESS, THIN CAPITALIZATION DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP TAX AVOIDANCE DENGAN INSTITUTIONAL OWNERSHIP SEBAGAI PEMODERASI (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Periode 2021-2023)

RIZALDI, MUHAMAD DEDI (2025) PENGARUH FINANCIAL DISTRESS, THIN CAPITALIZATION DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP TAX AVOIDANCE DENGAN INSTITUTIONAL OWNERSHIP SEBAGAI PEMODERASI (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Periode 2021-2023). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine and analyze the effects of Financial distress, Thin capitalization, and corporate social responsibility (CSR) disclosure on tax avoidance, with Institutional ownership as a moderating variable. The objects of this research are mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. This study employs secondary data obtained through purposive sampling, resulting in 130 samples for analysis. Using multiple linear regression analysis, the results indicate that Financial distress has a significant negative effect on tax avoidance, Thin capitalization has a significant positive effect on tax avoidance, while CSR disclosure has no significant effect on tax avoidance. Furthermore, moderated regression analysis reveals that Institutional ownership weakens the effect of Financial distress on tax avoidance but does not moderate the influence of Thin capitalization and CSR disclosure on tax avoidance. Keywords : Financial distress, Thin capitalization, Corporate Social Responsibility Disclosure, Tax avoidance, Institutional ownership, Moderation Variables Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Financial distress, Thin capitalization, dan corporate social responsibility disclosure terhadap tax avoidance dengan Institutional ownership sebagai variabel pemoderasi. Penelitian ini menggunakan data sekunder yang diperoleh melalui metode purposive sampling, sehingga menghasilkan sampel sebanyak 130 sampel yang akan digunakan untuk diuji. Dengan analisis linear berganda ditemukan hasil bahwa secara signifikan Financial distress berpengaruh negatif terhadap tax avoidance, Thin capitalization berpengaruh positif terhadap tax avoidance dan CSR disclosure tidak berpengaruh terhadap tax avoidance. Kemudian dengan uji moderated regression analysis ditemukan hasil bahwa Institutional ownership memperlemah pengaruh Financial distress dan tidak dapat memoderasi pengaruh Thin capitalization dan CSR disclosure terhadap tax avoidance Kata Kunci : Financial distress, Thin capitalization, Corporate Social Responsibility Disclosure, Tax avoidance, Institutional ownership, Variabel Moderasi.

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 25 076
NIM/NIDN Creators:	43221010026
Uncontrolled Keywords:	Financial distress, Thin capitalization, Corporate Social Responsibility Disclosure, Tax avoidance, Institutional ownership, Variabel Moderasi.
Subjects:	300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 600 Technology/Teknologi > 620 Engineering and Applied Operations/Ilmu Teknik dan operasi Terapan > 622 Mining and Related Operations/Operasi Pertambangan dan Operasi Terkait > 622.3 Mining for Specific Materials/Jenis Pertambangan Tertentu 700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	khalimah
Date Deposited:	25 Mar 2025 08:25
Last Modified:	25 Mar 2025 08:25
URI:	http://repository.mercubuana.ac.id/id/eprint/95060

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