Fitria Anggraini, . (2025) PENGARUH LEVERAGE DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study is a quantitative research aimed at examining the effect of leverage and capital intensity on tax avoidance, with institutional ownership as a moderating variable. The research utilizes secondary data derived from audited financial statements of companies in the Primary Consumer Goods sector listed on the Indonesia Stock Exchange during the 2019–2023 period. The sample was selected using a purposive sampling method based on specific criteria, resulting in 304 samples for this study. Hypotheses were tested using Multiple Linear Regression Analysis, performed with STATA version 17.0 software at a 5% (0.05) significance level. The findings indicate that: (1) leverage does not significantly influence tax avoidance, (2) capital intensity has no significant effect on tax avoidance, (3) institutional ownership fails to moderate the relationship between leverage and tax avoidance, and (4) institutional ownership is unable to moderate the relationship between capital intensity and tax avoidance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2110112103] [Pembimbing: Suparna Wijaya] [Penguji 1: Ferry Irawan] [Penguji 2: Rahmasari Fahria] |
| Uncontrolled Keywords: | leverage, capital intensity, tax avoidance, institutional ownership of primary consumer goods. |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | FITRIA ANGGRAINI |
| Date Deposited: | 18 Feb 2025 01:15 |
| Last Modified: | 18 Feb 2025 01:15 |
| URI: | http://repository.upnvj.ac.id/id/eprint/34779 |
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