Rahman, Anjani Nur (2022) Pengaruh Profitabilitas dan Capital Intensity terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variabel Moderasi. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
This study aims to determine how much influence profitability and capital intensity have on tax avoidance with institutional ownership as a moderating variable. The method in this study uses quantitative secondary data. The data analysis used in this research is descriptive analysis, multiple linear regression analysis, moderation analysis absolute difference test, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, t test, F test, and coefficient of determination test using SPSS Version 24 This sampling used purposive sampling. Based on the purposive sampling method, a sample of 40 companies was obtained. The results showed that the t-test of the profitability variable had a negative effect on tax avoidance. Capital intensity has no effect on tax avoidance. institutional ownership cannot moderate profitability to tax avoidance, institutional ownership cannot moderate capital intensity to tax avoidance. Keywords: Profitability, Capital Intensity, Institutional Ownership, and 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: | ANJANI NUR RAHMAN |
| Date Deposited: | 10 Nov 2022 03:12 |
| Last Modified: | 10 Nov 2022 03:12 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/9764 |
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