Warastri, Reyka Martina Gita (2022) Pengaruh Tax Avoidance, Tax Reporting Aggressiveness, Dan Tax Risk Terhadap Corporate Risk Dengan Kepemilikan Institusional Sebagai Variabel Moderasi (Studi Pada Perusahaan Manufaktur Yang Terdaftar Bei Periode 2016-2020). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The phenomenon of uncertainty faced by companies related to what actually happens with expected to happen is a form of company risk. The company's tax position in some cases can lead to corporate risk. This study aims to analyze and obtain empirical evidence of the effect of tax avoidance, tax reporting aggressiveness, tax risk on corporate risk with institutional ownership as a moderating variable. The quantitative approach methods used in this research with the research objects are tax avoidance, tax reporting aggressiveness, tax risk, corporate risk, and institutional ownership. Manufacturing companies become the population in the study with sampling technique namely purposive sampling. The number of samples in the study is 34 with the 2016-2020 research period, which means the total data is 170. The type of data is secondary data sourced from company financial statements and historical data on stock prices, respectively accessed through the Indonesia Stock Exchange and Yahoo Finance websites. Multiple linear regression analysis and moderated regression analysis were used in the analysis technique and data hypothesis testing using SPSS version 25 software. This study found that tax risk has an effect on corporate risk, while tax avoidance and tax reporting aggressiveness have no effect on corporate risk. Then institutional ownership cannot moderate the effect of tax avoidance, tax reporting aggressiveness, and tax risk on corporate risk.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting H Social Sciences > HG Finance H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Reyka Martina Gita Warastri | ||||||||
| Date Deposited: | 04 Jul 2026 21:37 | ||||||||
| Last Modified: | 04 Jul 2026 21:37 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/8740 |
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