PENGARUH THIN CAPITALIZATION TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI

Nugroho, Adhi Septian (2025) PENGARUH THIN CAPITALIZATION TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRACT This study aims to analyse the effect of thin capitalisation on tax avoidance with institutional ownership as a moderating variable. The population in this study are energy sector companies listed on the Indonesia Stock Exchange with a research range of 2021 to 2023. This research uses a quantitative approach using the Eviews 12 application as the main tool in data processing. The results showed that thin capitalisation has a negative and significant effect on tax avoidance and institutional ownership strengthens the negative effect of thin capitalisation on tax avoidance. Based on these findings, the research advises future research to try to examine other sectors, extend the research period and change the proxies on the research variables. In addition, further research can also replace other moderating variables such as corporate governance, company size and political connections in its research. This research can also be utilised by investors as a means of choosing where to invest, especially regarding the existence of institutional ownership. The results of this study can be a reference along with other similar studies for the Directorate General of Taxes regarding the determination of the debt to equity ratio limit and can consider institutional ownership factors in making this regulation. Keywords: Thin capitalisation, tax avoidance, institutional ownership, energy sector companies xi ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh thin capitalization terhadap tax avoidnce dengan kepemilikan institusional sebagai variabel moderasi. Populasi pada penelitian ini merupakan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia dengan rentang penelitian tahun 2021 s.d. 2023. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan aplikasi Eviews 12 sebagai alat utama dalam pengolahan data. Hasil penelitian menunjukkan bahwa thin capitalization memiliki pengaruh negatif dan signifikan terhadap tax avoidance serta kepemilikan institusional memperkuat pengaruh negatif thin capitalization terhadap tax avoidance. Berdasarkan hasil temuan ini, penelitian memberikan saran kepada penelitian selanjutnya agar mencoba meneliti pada sektor lain, memperpanjang periode penelitian serta merubah proksi pada variabel penelitian. Selain itu, penelitian selanjutnya juga dapat mengganti variabel moderasi yang lain seperti corporate governance, ukuran perusahaan dan koneksi politik dalam penelitiannya. Penelitian ini juga dapat dimanfaatkan oleh investor sebagai sarana pemilihan tempat berinvestasi khususnya terkait keberadaan kepemilikan institusional. Hasil penelitian ini dapat menjadi referensi bersama dengan penelitian lain yang sejenis bagi Direktorat Jenderal Pajak terkait penetapan batas debt to equity ratio serta dapat mempertimbangkan faktor kepemilikan institusional dalam pembuatan regulasi ini. Kata kunci: Thin capitalization, tax avoidance, kepemilikan institusional, perusahaan sektor energi

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