PERAN UKURAN PERUSAHAAN DALAM MEMODERASI CAPITAL INTENSITY DAN MANAGERIAL ABILITY TERHADAP PENGHINDARAN PAJAK

Nadia Qurrotulayni, . (2024) PERAN UKURAN PERUSAHAAN DALAM MEMODERASI CAPITAL INTENSITY DAN MANAGERIAL ABILITY TERHADAP PENGHINDARAN PAJAK. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to examine the influence of capital intensity and managerial ability on tax avoidance, by including company size as moderation variables and profitability and leverage as control variables. This research uses a quantitative approach and a random effect analysis model. Purposive sampling was used to select a sample that produced 252 data from 84 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The hypothesis test was carried out using multiple linear regression analyzed through STATA 14 software. The test results show that (1) capital intensity has no effect on tax avoidance, (2) managerial ability has an influence on tax avoidance, (3) company size does not strengthen the relationship between capital intensity and tax avoidance, and (4) company size does not strengthen the relationship between managerial ability and tax avoidance. Keywords : Tax Avoidance, Capital Intensity, Managerial Ability, Company Size

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2110112123] [Pembimbing: Masripah] [Penguji 1: Suparna Wijaya] [Penguji 2: Shinta Widyastuti]
Uncontrolled Keywords: Tax Avoidance, Capital Intensity, Managerial Ability, Company Size
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: NADIA QURROTULAYNI
Date Deposited: 21 Feb 2025 04:07
Last Modified: 21 Feb 2025 04:07
URI: http://repository.upnvj.ac.id/id/eprint/34481

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