Aliza Rachma Aulia, . (2025) PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research aims to determine the influence of institutional ownership, independent commissioners, and capital intensity on tax avoidance in non-bank LQ45 index companies for the 2019-2022 period. This research is a type of quantitative research that uses secondary data in the form of financial reports and annual reports obtained from the official website of the Indonesia Stock Exchange (BEI) and the company's official website. This research used a sample of 42 companies and 168 total research data. The technique for analyzing data in this research uses panel data regression tests and partial statistical tests (t tests) using the STATA 17 application with the help of Microsoft Excel. Based on the results of tests that have been carried out, it shows that (1) Institutional Ownership does not have a significant influence on Tax Avoidance, (2) Independent Commissioners do not have a significant influence on Tax Avoidance, (3) Capital Intensity has a significant positive influence on Tax Avoidance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2110112094] [Pembimbing: Ferry Irawan] [Penguji 1: Ni Putu Eka Widiastuti] [Penguji 2: Suparna Wijaya] |
| Uncontrolled Keywords: | Tax Avoidance, Institutional Ownership, Independent Commissioners, Capital Intensity |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | ALIZA RACHMA AULIA |
| Date Deposited: | 17 Feb 2025 08:05 |
| Last Modified: | 17 Feb 2025 08:05 |
| URI: | http://repository.upnvj.ac.id/id/eprint/34444 |
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