Nada Asyifa, . (2026) PENGARUH CAPITAL INTENSITY DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE DENGAN GENDER DIVERSITY SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to analyze the effect of capital intensity and institutional ownership on tax avoidance and to examine the role of gender diversity as a moderating variable in banking sub-sector companies listed on the Indonesia Stock Exchange for the period 2020–2024. Tax avoidance is proxied using Cash Effective Tax Rate (CETR), with capital intensity and institutional ownership as independent variables, gender diversity as a moderator, and liquidity as a control variable. Using panel data regression and data screening methods including outlier treatment using Z-score (±3 SD), 214 observations were obtained as the research sample. The results show that capital intensity has a significant positive effect on tax avoidance, while institutional ownership does not have a significant effect. Additionally, gender diversity can moderate the relationship between capital intensity, but it cannot moderate institutional ownership in relation to tax avoidance. These findings imply that fixed asset characteristics play a greater role in influencing corporate tax strategies, while gender diversity on the board of directors does not provide a moderating effect in the banking context.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2210112199] [Pembimbing: Suparna Wijaya] [Penguji 1: Dewi Darmastuti] [Ketua Penguji: Ni Putu Eka Widiastuti] |
| Uncontrolled Keywords: | Capital Intensity, Institutional Ownership, Gender Diversity, Tax Avoidance, Banking Sector |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance L Education > L Education (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | NADA ASYIFA |
| Date Deposited: | 22 Apr 2026 04:21 |
| Last Modified: | 22 Apr 2026 04:21 |
| URI: | http://repository.upnvj.ac.id/id/eprint/41997 |
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