The Impact of Institutional Ownership and Managerial Ownership on Tax Avoidance With Corporate Social Responsibility As a Mediating Variable
DOI:
https://doi.org/10.55927/ijabm.v4i5.631Keywords:
Tax Avoidance, Good Corporate Governance, Institutional Ownership, Managerial Ownership, Corporate Social ResponsibilityAbstract
The purpose of this research is to explore the impact of institutional and managerial ownership on tax avoidance behavior, with Corporate Social Responsibility (CSR) functioning as a mediating variable. The study utilizes a sample of 40 energy sector firms listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, yielding a total of 81 observations selected via purposive sampling. Data were analyzed using t-test and sobel test. The findings reveal that institutional ownership has a significant negative effect on tax avoidance, while managerial ownership and CSR show significant positive effects. However, neither institutional nor managerial ownership significantly affects CSR, and CSR does not mediate their relationship with tax avoidance
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