Nila Senny, . (2026) PENGARUH CAPITAL INTENSITY, MANAJEMEN LABA DAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aimed to analyze and test the influence of capital intensity, earnings management, and independent commissioners on tax avoidance, targeting energy sector companies listed on the Indonesia Stock Exchange for the 2020-2024 period. This quantitative study used secondary data in the form of financial and annual reports from the company's official website. The researchers used a purposive sampling method, resulting in a sample of 59 companies and 180 observational data. Three models, ETR, CETR, and BTD, were used to compare these three perspectives. The analysis used multiple linear regression and used STATA version 12 software as the data manager. Based on the partial tests that have been carried out, the results found that (1) capital intensity has a positive effect on tax avoidance through ETR and CETR, (2) capital intensity has a negative effect on tax avoidance through BTD, (3) earnings management has no effect on tax avoidance through ETR, (4) earnings management has a negative effect on tax avoidance through CETR and BTD, (5) independent commissioners have no effect on tax avoidance in the three models.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | No.Panggil: 2210112042] [Pembimbing: Suparna Wijaya] [Ketua Penguji: Masripah] [Penguji 1: Yongky Rangga Yuda Nugraha] |
| Uncontrolled Keywords: | Tax Avoidance, Capital Intensity, Earnings Management, Independent Commissioner |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | NILA SENNY |
| Date Deposited: | 02 Apr 2026 04:12 |
| Last Modified: | 02 Apr 2026 04:12 |
| URI: | http://repository.upnvj.ac.id/id/eprint/41469 |
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