PENGARUH INCOME SMOOTHING, THIN CAPITALIZATION TERHADAP TAX AVOIDANCE DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI

Ledia Hanoon Wijayanti, . (0026) PENGARUH INCOME SMOOTHING, THIN CAPITALIZATION TERHADAP TAX AVOIDANCE DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study investigates the impact of independent commissioners as a moderating variable on income smoothing and thin capitalization in the context of tax avoidance among companies listed on the Indonesia Stock Exchange (IDX) and the Bursa Malaysia from 2022 to 2024. The study used purposive sampling and included 98 companies, yielding 294 observations in total. The data were analysed using a Fixed Effects Model (FEM). The results show that income smoothing and thin capitalisation has no statistically significant effect on tax avoidance. These findings are designed to assist corporations, investors, and regulators with insights into the factors that impact tax avoidance. Keywords: Tax Avoidance, Income Smoothing, Thin Capitalization, Independent Commissioners.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2210112218] [Pembimbing: Dian Wicaksih Arieftiara] [Penguji 1: Rahmasari Fahria] [Ketua Penguji: Ferry Irawan]
Uncontrolled Keywords: Tax Avoidance, Income Smoothing, Thin Capitalization, Independent Commissioners.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: LEDIA HANOON WIJAYANTI
Date Deposited: 09 Sep 2026 03:54
Last Modified: 09 Sep 2026 03:54
URI: http://repository.upnvj.ac.id/id/eprint/52520

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