PENGARUH CAPITAL INTESITY, ADVERTISING INTENSITY DAN MANAGERIAL OWNERSHIP TERHADAP TAX AVOIDANCE

Muhammad Daffa Kadarusman, . (2025) PENGARUH CAPITAL INTESITY, ADVERTISING INTENSITY DAN MANAGERIAL OWNERSHIP TERHADAP TAX AVOIDANCE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to empirically examine and analyze the effect of Capital Intensity, Advertising Intensity, and Managerial ownership on Tax Avoidance. The study uses a quantitative method with secondary data from manufacturing companies in the consumer goods subsector during the period 2019-2023 listed on the IDX. Purposive sampling technique was used to select the sample, and panel data regression analysis was employed to analyze the data using STATA 17 software. The results of this study indicate that Capital Intensity has a positive effect on tax avoidance. However, Advertising Intensity and Managerial ownership do not have an impact on tax avoidance.

Item Type: Thesis (Skripsi)
Additional Information: [No panggil: 2110112183] [Pembimbing: Donny Maha Putra] [Penguji 1: Suparna Wijaya] [Penguji 2; Rahmasari Fahria]
Uncontrolled Keywords: Capital Intensity, Advertising Intensity, Managerial ownership, Tax Avoidance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: MUHAMMAD DAFFA KADARUSMAN
Date Deposited: 14 Feb 2025 14:23
Last Modified: 14 Feb 2025 14:23
URI: http://repository.upnvj.ac.id/id/eprint/34426

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