Mitigasi Tax Avoidance melalui Monitoring Institusional: Analisis Related Party Transaction dan Corporate Social Responsibility
DOI:
https://doi.org/10.38035/jafm.v7i2.3421Keywords:
CSR, Kepemilikan Institusional, Related Party Transactions, Tax Avoidance.Abstract
Penelitian ini bertujuan untuk menguji secara empiris pengaruh Related Party Transactions dan Corporate Social Responsibility terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai variabel moderasi. Menggunakan pendekatan kuantitatif kausal, sampel penelitian ini dipilih menggunakan metode purposive sampling sehingga diperoleh 38 perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode pengamatan 2022–2025 dengan total 152 observasi. Data panel dianalisis dengan metode regresi linier berganda menggunakan pendekatan Random Effect Model (REM) dan teknik estimasi Panel EGLS (Estimated Generalized Least Squares) melalui bantuan software EViews 9. Hasil analisis parsial (Uji t) menunjukkan bahwa Related Party Transactions berpengaruh positif dan signifikan terhadap Tax Avoidance yang diukur melalui proksi Effective Tax Rate (ETR). Sebaliknya, Corporate Social Responsibility ditemukan tidak berpengaruh terhadap Tax Avoidance karena aktivitas pengungkapan sosial pada sektor ini cenderung dijalankan demi pemenuhan regulasi dan legitimasi publik. Di sisi lain, pengujian efek moderasi membuktikan bahwa Kepemilikan Institusional terbukti signifikan memoderasi dengan memperlemah pengaruh Related Party Transactions terhadap Tax Avoidance melalui pengawasan eksternal yang ketat. Namun, Kepemilikan Institusional tidak mampu memoderasi pengaruh CSR terhadap Tax Avoidance karena orientasi monitoring institusi lebih tertuju pada stabilitas keuangan dan operasional langsung perusahaan.
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