PENGARUH CORPORATE GOVERNANCE TERHADAP PRAKTIK PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI

Putri, Rika Leriani (2026) PENGARUH CORPORATE GOVERNANCE TERHADAP PRAKTIK PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

This study is motivated by the persistent practice of corporate tax avoidance, which has the potential to reduce government revenue, thereby necessitating effective corporate governance mechanisms as monitoring tools. The objective of this study is to examine the effect of managerial ownership and audit committees on tax avoidance practices, as well as to investigate the moderating role of firm size in the relationship between managerial ownership, audit committees, and tax avoidance. The research object consists of energy sector companies in the coal sub-sector listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. This study employs a quantitative approach using secondary data obtained from corporate financial statements. The analytical methods applied include panel data regression and Moderated Regression Analysis (MRA). The results indicate that managerial ownership has a significant effect on tax avoidance, suggesting that management’s share ownership is associated with corporate tax policy decisions. In contrast, audit committees do not have a significant effect on tax avoidance, indicating that their presence has not been effective in directly constraining tax avoidance behavior. Furthermore, firm size is proven to moderate the relationship between managerial ownership and tax avoidance, where the influence of managerial ownership tends to weaken in larger firms due to increased external monitoring. However, firm size does not moderate the relationship between audit committees and tax avoidance. Overall, the findings suggest that the effectiveness of corporate governance mechanisms in controlling tax avoidance is not solely determined by formal organizational structures, but is also influenced by other factors beyond the scope of this research model.

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