PENGARUH GREEN ACCOUNTING, INTENSITAS MODAL, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN PROPERTI DAN REAL ESTATE TAHUN 2020-2024.

FITHRI, GHINAA DHIYA'ULHAQ and Relasari, Relasari (2025) PENGARUH GREEN ACCOUNTING, INTENSITAS MODAL, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN PROPERTI DAN REAL ESTATE TAHUN 2020-2024. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the influence of green accounting, capital intensity, and institutional ownership on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Green accounting is proxied by the Environmental Disclosure Index (EDI) based on the GRI 300 standards. Capital intensity is measured by the ratio of fixed assets to total assets, while institutional ownership is measured by the percentage of shares owned by institutional investors relative to total outstanding shares. Tax avoidance is proxied by the effective tax rate (ETR). This research employs a quantitative approach using panel data regression analysis, processed through the EViews application. The results indicate that, partially, only institutional ownership has a significant effect on tax avoidance, while green accounting and capital intensity do not show a significant influence. However, simultaneously, green accounting, capital intensity, and institutional ownership have a significant effect on tax avoidance. These findings suggest that institutional ownership plays an important role in managerial oversight, particularly in controlling tax avoidance practices. This research is expected to contribute to companies in developing sustainability strategies and tax compliance, as well as providing insights for regulators in formulating more effective fiscal policies. Keywords : Green Accounting, Capital Intensity, Institutional Ownership, Tax Avoidance, Property and Real Estate Companies, Environmental Disclosure Index, Effective Tax Rate, Panel Data Regression.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Green Accounting, Intensitas Modal, Kepemilikan Institusional, Penghindaran Pajak, Perusahaan Properti dan Real Estate, Environmental Disclosure Index, Effective Tax Rate, Regresi Data Panel.
Subjects:	H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Ghinaa Dhiya'ulhaq Fithri
Date Deposited:	08 Aug 2025 02:29
Last Modified:	08 Aug 2025 02:29
URI:	http://repository.unsri.ac.id/id/eprint/182507

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