PENGARUH STRUKTUR KEPEMILIKAN TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

SYAFITRI, TIARA and Rahmawati, Meita (2025) PENGARUH STRUKTUR KEPEMILIKAN TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI. Undergraduate thesis, Sriwijaya University.

	Image RAMA_622201_01031482326012_cover.jpeg - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (170kB)
	Text RAMA_62201_01031482326012.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (28MB) | Request a copy
	Text RAMA_62201_01031482326012_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (8MB) | Request a copy
	Text RAMA_62201_01031482326012_0213058601_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (27MB)
	Text RAMA_62201_01031482326012_0213058601_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (163kB) | Request a copy
	Text RAMA_62201_01031482326012_0213058601_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (202kB) | Request a copy
	Text RAMA_62201_01031482326012_0213058601_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (229kB) | Request a copy
	Text RAMA_62201_01031482326012_0213058601_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (39kB) | Request a copy
	Text RAMA_62201_01031482326012_0213058601_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (115kB) | Request a copy
	Text RAMA_62201_01031482326012_0213058601_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (461kB) | Request a copy

Abstract

This study aims to analyze the influence of ownership structure, including institutional, managerial, and foreign ownership, on tax avoidance and to examine the role of company size as a moderating variable. The issue of tax avoidance in the banking sector is in the spotlight due to its potential to reduce state revenues. The study was conducted on 30 state-owned and private banks listed on the IDX for the 2021–2024 period, with a total of 120 observations. The analytical methods used were multiple linear regression and Moderated Regression Analysis (MRA) using SPSS version 27. The results showed that the three ownership types did not significantly influence tax avoidance. Furthermore, firm size does not moderate the relationship between ownership structure and tax avoidance. This finding suggests that ownership structure and firm size are not the primary factors influencing tax avoidance strategies in the banking sector. Keywords: Tax Avoidance, Institutional Ownership, Managerial Ownership, Foreign Ownership, Firm Size.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax Avoidance, Kepemilikan Institusional, Kepemilikan Manajerial, Kepemilikan Asing, Ukuran Perusahaan.
Subjects:	H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Tiara Syafitri
Date Deposited:	08 Aug 2025 07:59
Last Modified:	08 Aug 2025 07:59
URI:	http://repository.unsri.ac.id/id/eprint/182569

Actions (login required)

View Item