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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan IKRA-ITH ABDIMAS Educoretax Akuntansiku Jurnalku Jurnal Administrasi Profesional
Yongky Rangga Yuda Nugraha
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Akuntansiku

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The effect of thin capitalization and executive character on tax avoidance with institutional ownership as a moderating variable Gunadi, Nurindah Rizki Dian; Nugraha, Yongky Rangga Yuda
Akuntansiku Vol 5 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v5i1.2010

Abstract

This study examines the effect of thin capitalization and executive characteristics on tax avoidance, as well as the moderating role of institutional ownership in mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research adopts a quantitative approach using 151 observations from 43 companies selected through purposive sampling. Data were analyzed using multiple linear regression. The results indicate that thin capitalization has a negative effect on tax avoidance, while executive characteristics have a positive effect. Institutional ownership is proven to weaken the effect of thin capitalization on tax avoidance, but it does not moderate the effect of executive characteristics. These findings suggest that institutional monitoring is more effective in controlling debt-based financing policies than tax-related decisions influenced by executives’ risk preferences.
Co-Authors Agus Salim Agus Salim Bunga Anisah Harared Diah Ayu Fitriyani Fadiyah, Aghitsna Nur Gunadi, Nurindah Rizki Dian Luthfi, Nabillah Farras M. Atep Effiana Taufik Nurdina, Hana Taufik Akbar Willy Nurhayadi