Institutional Ownership's Moderating Role on the Impact of Debt Costs, Corporate Social Responsibility, and Earnings Management on Tax Avoidance

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 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.