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Tsaltsah Hanifah Ardhy
Faculty of Economics and Business, Muhammadiyah University of Jakarta, Indonesia
Economics, Econometrics & Finance

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Institutional Ownership's Moderating Role on the Impact of Debt Costs, Corporate Social Responsibility, and Earnings Management on Tax Avoidance Tsaltsah Hanifah Ardhy; Maryati Maryati
E-Jurnal Akuntansi Vol 35 No 1 (2025)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i01.p06

Abstract

This study examines the determinants of tax avoidance, focusing on debt costs, corporate social responsibility, and earnings management, with institutional ownership as a moderating variable. Employing a quantitative research approach, the study draws its sample from mining sector companies listed on the Indonesia Stock Exchange between 2019 and 2023. Using a purposive sampling technique, 32 companies were selected for analysis. The study applies Moderated Regression Analysis (MRA) to assess the relationships among the variables. The findings indicate that debt costs, earnings management, and institutional ownership significantly influence tax avoidance, whereas corporate social responsibility does not have a significant effect. Furthermore, institutional ownership moderates the relationship between debt costs and earnings management on tax avoidance but does not moderate the effect of corporate social responsibility on tax avoidance. Keywords: Tax avoidance; Debt of Cost; corporate social responsibility; Earning Manajemen; Institutional Ownership.
Co-Authors Maryati Maryati