Putri, Shefina Auliya (2026) Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional dan Kepemilikan Asing Terhadap Agresivitas Pajak pada Perusahaan Sektor Energi yang terdaftar di BEI tahun 2021-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the effect of managerial ownership, institutional ownership, and foreign ownership on tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. The research sample was obtained through a purposive sampling method, selecting 28 companies with a total of 112 observations. The data used are secondary data obtained from the company's financial statements and annual reports. The analysis techniques used include descriptive statistics, classical assumption tests, panel data regression analysis, and hypothesis testing using EViews 12 software. The results show that managerial ownership has no significant effect on tax aggressiveness. Meanwhile, institutional ownership and foreign ownership have a significant effect on tax aggressiveness. These findings indicate that institutional and foreign investors have a greater role in influencing corporate tax policy than management. Therefore, corporate ownership structure is an important factor in improving corporate tax oversight and compliance. Keywords : Managerial Ownership, Institutional Ownership, Foreign Ownership, Tax Aggressiveness, Energy Sector.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Shefina Auliya Putri | ||||||||
| Date Deposited: | 06 Jul 2026 07:39 | ||||||||
| Last Modified: | 06 Jul 2026 07:39 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54467 |
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