PENGARUH INTENSITAS MODAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI

Denta Amelia, . (2025) PENGARUH INTENSITAS MODAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research aims to analyze the influence of Capital Intensity and Institutional Ownership on Tax Avoidance, with Audit Quality as a moderating variable. The sample used in this research is mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. This research uses secondary data in the form of financial reports and annual reports of companies selected through purposive sampling techniques, producing 95S observation samples that meet the criteria. The data analysis method used is panel data regression with the help of STATA software. The research results show that Capital Intensity has a significant negative effect on tax avoidance, which indicates that companies with a high proportion of fixed assets tend to have lower levels of tax avoidance. Institutional Ownership has a positive influence on tax avoidance, but is not statistically significant. Moderation of Audit Quality shows that audit quality weakens the effect of capital intensity on tax avoidance, but this effect is not significant. In contrast, audit quality strengthens the effect of institutional ownership on tax avoidance, but is also not statistically significant. This study concludes that capital intensity plays an important role in reducing tax avoidance, while the moderating effects of institutional ownership and audit quality require further exploration. These findings provide implications for corporate tax management and regulatory policies to increase tax transparency and compliance in the mining sector.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2110112038] [Pembimbing: Rahmasari Fahria] [Ketua Penguji: Husnah Nur Laela Ermaya] [Penguji 1: Ekawati Jati Wibawaningsih]
Uncontrolled Keywords: Capital Intensity, Institutional Ownership, Audit Quality, Tax Avoidance, Mining Sector.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: DENTA AMELIA
Date Deposited: 12 Feb 2025 07:42
Last Modified: 12 Feb 2025 07:42
URI: http://repository.upnvj.ac.id/id/eprint/35071

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