PUTRI, ADELIA ADINDA (2025) PENGARUH LIKUIDITAS, THIN CAPITALIZATION, DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The main focus of this study is to examine the effect of Liquidity, Thin Capitalization, and Audit Quality on Tax Avoidance, with Institutional Ownership as a moderating variable. The population of this study consists of public companies engaged in the energy sector and listed on the Indonesia Stock Exchange during the period 2020 to 2023. The sample was selected using the purposive sampling method, resulting in 22 companies as the sample with 4 years of observation, obtaining a total of 88 data points. The analytical method employed in this study is multiple linear regression and Moderated Regression Analysis (MRA). Based on the results of the study, it was found that liquidity has no effect on tax avoidance. In contrast, thin capitalization shows an influence on tax avoidance. Meanwhile, audit quality was also found to have no effect on tax avoidance. Furthermore, the moderating variable of institutional ownership does not moderate the effect of liquidity, thin capitalization, and audit quality on tax avoidance. This study contributes to enriching the literature on tax avoidance, provides insight for business practitioners regarding tax avoidance strategies, and serves as input for the government in formulating tax policies. Keywords: Liquidity, Thin Capitalization, Audit Quality, Institutional Ownership, Tax Avoidance. Fokus utama terlaksananya penelitian ini yakni guna mengetahui pengaruh Likuiditas, Thin Capitalization, dan Kualitas Audit terhadap Tax Avoidance yang dimoderasi oleh Kepemilikan Institusional. Populasi dalam penelitian ini terdiri atas perusahaan publik sektor energi yang tercatat di Bursa Efek Indonesia selama kurun waktu 2020 hingga 2023. Pengambilan sampel dilakukan dengan metode purposive sampling, sehingga terpilih 22 perusahaan sebagai sampel dengan 4 tahun pengamatan, jumlah data yang didapatkan sebanyak 88 data. Metode analisis dilakukan dengan metode regresi linear berganda dan Moderated Regression Analysis (MRA). Berdasarkan hasil penelitian yang diperoleh, diketahui bahwa likuiditas tidak berpengaruh terhadap tax avoidance. Sebaliknya, thin capitalization menunjukkan adanya pengaruh terhadap tax avoidance. Sementara itu, kualitas audit juga tidak ditemukan memiliki pengaruh terhadap tax avoidance. Variabel moderasi kepemilikan institusional juga tidak dapat memoderasi pengaruh likuiditas, thin capitalization serta kualitas audit terhadap tax avoidance. Adanya penelitian ini berkontribusi dalam memperkaya literatur mengenai tax avoidance, memberi wawasan bagi pelaku usaha terkait strategi penghindaran pajak, dan menjadi dasar pertimbangan pemerintah dalam menyusun kebijakan mengenai perpajakan. Kata Kunci: Likuiditas, Thin Capitalization, Kualitas Audit, Kepemilikan Institusional, Tax Avoidance.
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