Syifa Rohadatul Aisy, . (2022) PENGARUH CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP TAX AVOIDANCE DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to analyze the determinants of tax avoidance and how the moderating effect of environmental uncertainty on the relationship between capital intensity and inventory intensity on tax avoidance. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sample selection used a purposive sampling method with 160 companies selected as the sample. The data analysis technique used panel data regression analysis with the STATA application. The test results show that (1) capital intensity has a significant positive effect on tax avoidance, (2) inventory intensity does not have a significant effect on tax avoidance, (3) environmental uncertainty moderates the effect of capital intensity on tax avoidance, and (4) environmental uncertainty does not moderate the effect of inventory intensity on tax avoidance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 1810112052] [Pembimbing: Dianwicaksih Arieftiara] [Penguji 1: Ni Putu Eka Widiastuti] [Penguji 2: Dewi Darmastuti] |
| Uncontrolled Keywords: | Environmental Uncertainty, Capital Intensity, Inventory Intensity, Tax Avoidance |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Syifa Rohadatul Aisy |
| Date Deposited: | 14 Feb 2022 08:21 |
| Last Modified: | 14 Feb 2022 08:21 |
| URI: | http://repository.upnvj.ac.id/id/eprint/15929 |
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