Pengaruh Struktur Kepemilikan Pengendalian (Controlling Ownership) dan Karakteristik Dewan terhadap Penghindaran Pajak
DOI:
https://doi.org/10.37481/jmeb.v6i3.2429Keywords:
Institutional Ownership, Controlling Ownership, Board Characteristics, Tax Avoidance, Corporate GovernanceAbstract
Tax avoidance remains an important corporate governance issue because tax-saving decisions may reflect managerial interests and the effectiveness of corporate monitoring. This study examines the effect of institutional controlling ownership structure and board characteristics on tax avoidance in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during 2021–2025. A quantitative associative approach was employed using secondary data from annual financial statements. Purposive sampling resulted in 32 companies, representing 160 firm-year observations. Panel data regression was conducted using EViews 12, with the Fixed Effect Model selected based on the Chow and Hausman tests. The findings show that institutional controlling ownership structure and board characteristics simultaneously affect tax avoidance (Prob. F-statistic = 0.004886). Partially, institutional controlling ownership has a positive and significant effect on tax avoidance (coefficient = 0.395642; p = 0.0076), whereas board characteristics have no significant effect (coefficient = −0.039254; p = 0.8660). The adjusted R-squared of 0.167419 indicates that the model explains 16.74% of the variation in tax avoidance. The results highlight the stronger role of institutional ownership in corporate tax policy compared with board characteristics during the study period.
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