Sari, Adinda Puspita (2024) Pengaruh Thin Capitalization dan Capital Intensity terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variabel Moderasi pada Sektor Consumer Non Cyclicals di BEI. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
Tax is a financial obligation that must be fulfilled by the tax subject and is an important source of revenue for the state. For companies, taxes are an expense that can reduce net income. In an effort to reduce the tax burden, companies use tax avoidance schemes such as thin capitalization and capital intensity to increase profits. This study is motivated by the increasing level of tax avoidance in Indonesia and aims to analyze the effect of thin capitalization and capital intensity on tax avoidance, with institusional ownership as a moderating variabel. The research method used is quantitative research method with secondary data from the financial statements of non-cyclicals consumer sector companies listed on the IDX for the period 2020-2022. Sampling was carried out using the simple random sampling method with a total sample of 114 during the 3-year observation period. The results of this study indicate that thin capitalization has an effect on tax avoidance, capital intensity has no effect on tax avoidance, institusional ownership cannot moderate the relationship between thin capitalization, capital intensity on tax avoidance.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | ADINDA PUSPITA SARI |
| Date Deposited: | 22 Mar 2024 02:07 |
| Last Modified: | 22 Mar 2024 02:07 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/12053 |
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