Pengaruh Thin Capitalization, Kepemilikan Institusional Dan Financial Distress Terhadap Tax Avoidance

Mazaya, Masayu Tharra (2026) Pengaruh Thin Capitalization, Kepemilikan Institusional Dan Financial Distress Terhadap Tax Avoidance. Sarjana (S1) thesis, Universitas Muhammadiyah Indonesia.

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Abstract

This study aims to analyze the effect of thin capitalization, institutional ownership, and financial distress on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period.
This study employed a quantitative approach using secondary data obtained from the companies' annual financial statements. The population consisted of energy sector companies listed on the Indonesia Stock Exchange, with a sample of 22 companies selected using a purposive sampling technique, resulting in a total of 88 observations. Data were analyzed using panel data regression with the assistance of EViews 12 software, including descriptive statistical analysis, panel data regression model selection, classical assumption tests, and hypothesis testing.
The research results indicate that thin capitalization has a significant negative effect on the Effective Tax Rate (ETR)—used as a proxy for tax avoidance—suggesting that higher thin capitalization leads to a lower ETR, thereby indicating a higher level of tax avoidance. Conversely, institutional ownership and financial distress do not have a significant effect on tax avoidance. These findings demonstrate that tax avoidance practices among energy sector companies during the study period were driven more by corporate financing structures than by institutional ownership mechanisms or financial distress.

Item Type:	Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1))
Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi:	Contribution Contributors / Dosen Pembimbing NIDN UNSPECIFIED Fajarwati, Diana 0430096401
Keywords / Kata Kunci:	Thin Capitalization, Kepemilikan Institusional, Financial Distress, Tax Avoidance
Subjects:	Akuntansi Keuangan Pajak
Faculty:	Fakultas Ekonomi > Akuntansi S1
Depositing User:	Ms. Masayu Tharra
Date Deposited:	05 Aug 2026 07:59
Last Modified:	05 Aug 2026 07:59
URI:	http://repository.umindonesia.ac.id/id/eprint/10423

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