Siti Aliyah Salsabila, . (2024) PENGARUH FINANCIAL DISTRESS DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN STRATEGI BISNIS SEBAGAI PEMODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study employs a quantitative approach to analyze the influence of financial distress and capital intensity on tax avoidance, as well as to evaluate the role of the prospector-type business strategy in moderating the relationship between these independent variables and tax avoidance. The research utilizes secondary data, with the population consisting of mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. A total of 99 observational data points from 62 sampled companies were obtained through purposive sampling based on predetermined criteria. The hypothesis testing was conducted using multiple linear regression analysis and moderated regression analysis (MRA) with STATA version 17 software at a 5% significance level. The analytical model employed in this study is the random effect model (REM). The findings of the research reveal several key results: financial distress has a positive effect on tax avoidance, capital intensity has no effect on tax avoidance, the prospector-type business strategy can moderate the effect of financial distress on tax avoidance, and the prospector-type business strategy cannot moderate the effect of capital intensity on tax avoidance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2110112075] [Pembimbing: Masripah] [Penguji 1: Suparna Wijaya] [Penguji 2: Agus Maulana] |
| Uncontrolled Keywords: | Capital Intensity, Financial Distress, Prospector Business Strategy, Mining, Tax Avoidance |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | SITI ALIYAH SALSABILA |
| Date Deposited: | 16 Feb 2025 08:59 |
| Last Modified: | 16 Feb 2025 08:59 |
| URI: | http://repository.upnvj.ac.id/id/eprint/34574 |
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