Zalfa Ambarsari, Nadia (2023) PENGARUH CAPITAL INTENSITY, KEPEMILIKAN INSTITUSIONAL DAN LEVERAGE TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (studi kasus pada perusahaan sub sektor perdagangan ritel yang terdaftar di BEI tahun 2017 – 2021 ). Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
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Abstract
This research was conducted to examine the effect of capital intensity, institutional ownership, and leverage with firm size as a moderation on tax avoidance in retail trade sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period. The purpose of this study is to obtain empirical evidence regarding the relationship between these variables, with firm size as a moderating variable. The research population consisted of all retail trade sub-sector companies listed on the IDX in the period studied. The sampling method used was purposive sampling, and a total of 105 company samples were obtained for data analysis. The data used in this study is secondary data, and data analysis was performed using the linear regression method. The results showed that the capital intensity variable has a significant effect on tax avoidance in a positive direction. However, the institutional ownership variable does not have a significant effect on tax avoidance in a positive direction. The leverage variable has a significant influence on tax avoidance in a positive direction. Furthermore, it was found that firm size can significantly moderate the effect of capital intensity on tax avoidance in a positive direction. However, company size cannot significantly moderate the effect of institutional ownership on tax avoidance in a positive direction. Finally, company size can significantly moderate the effect of leverage on tax avoidance in a positive direction.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Capital Intensity, Institutional Ownership, Leverage, Tax Avoidance, Company Size |
| Subjects: | Accounting Accounting Accounting > Tax Accounting > Tax |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 07 Aug 2024 04:15 |
| Last Modified: | 07 Aug 2024 04:15 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/2640 |
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