Taher, MUHAMMAD HANIF AUFA (2025) PENGARUH FINANCIAL CONSTRAINTS, INCOME SHIFTING, DAN SUSTAINABILITY REPORTING TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI. S2 thesis, Universitas Mercu Buana-Menteng.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh Financial Constraints, Income Shifting, dan Sustainability Reporting terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai variabel moderasi. Populasi penelitian mencakup perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2021–2023, dengan sampel sebanyak 34 perusahaan yang dipilih menggunakan metode purposive sampling. Data diperoleh secara sekunder melalui website BEI dan dianalisis menggunakan regresi data panel dengan Eviews 12. Model terbaik yang digunakan adalah Common Effect Model (CEM). Hasil pengujian menunjukkan bahwa hanya Income Shifting dan Sustainability Reporting yang berpengaruh terhadap Tax Avoidance, sementara Financial Constraints tidak memiliki pengaruh. Selain itu, Kepemilikan Institusional terbukti mampu memoderasi hubungan antara Income Shifting dan Tax Avoidance, tetapi tidak memoderasi hubungan antara Financial Constraints maupun Sustainability Reporting terhadap Tax Avoidance. Model telah memenuhi uji asumsi klasik, yaitu bebas dari multikolinearitas, heteroskedastisitas, dan autokorelasi. Penelitian ini menegaskan pentingnya peran kepemilikan institusional dalam mengawasi strategi penghindaran pajak, serta mendorong peningkatan transparansi pelaporan keberlanjutan oleh perusahaan. This study aims to analyze the effect of Financial Constraints, Income Shifting, and Sustainability Reporting on Tax Avoidance, with Institutional Ownership as a moderating variable. The population consists of manufacturing companies listed on the IDX during 2021–2023, with sample of 34 companies selected using purposive sampling. Secondary data were collected from the official IDX website and analyzed using panel data regression with Eviews 12. The best-fitting model is the Common Effect Model (CEM). The results show that only Income Shifting and Sustainability Reporting have effect on Tax Avoidance, while Financial Constraints do not. Furthermore, Institutional Ownership is proven to moderate the relationship between Income Shifting and Tax Avoidance, but does not moderate the relationship between Financial Constraints or Sustainability Reporting and Tax Avoidance. The model passed the classical assumption tests, indicating no multicollinearity, heteroscedasticity, or autocorrelation. These findings contribute to the literature on tax avoidance in Indonesia and emphasize the importance of institutional oversight in mitigating certain tax avoidance strategies such as income shifting. The study recommends that companies enhance transparency in sustainability reporting and that institutional owners take a more active role in corporate tax policy.
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