PENGARUH THIN CAPITALIZATION DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI
This research is a quantitative study that aims to determine the effect of thin capitalization and capital intensity on tax avoidance with institutional ownership as a moderating variable. This study uses the Abnormal Book Tax Difference (ABTD) to measure tax avoidance. The object of this research i...
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2022-01-12.
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| 245 | 0 | 0 | |a PENGARUH THIN CAPITALIZATION DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI |
| 260 | |c 2022-01-12. | ||
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| 500 | |a http://repository.upnvj.ac.id/16021/13/ARTIKEL%20KI.pdf | ||
| 520 | |a This research is a quantitative study that aims to determine the effect of thin capitalization and capital intensity on tax avoidance with institutional ownership as a moderating variable. This study uses the Abnormal Book Tax Difference (ABTD) to measure tax avoidance. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period, with a total sample of 74 companies. The technique for analyzing data in this research used a regression model selection test, classical assumption test, multiple linear regression test, and hypothesis testing using STATA program and use significance level of 5% (0.05). The results of this study indicate that (1) thin capitalization has no effect on tax avoidance, (2) capital intensity has a significant positive effect on tax avoidance, and (3) institutional ownership is able to moderate the effect of thin capitalization on tax avoidance, and (4) institutional ownership cannot moderate the effect of capital intensity on tax avoidance. | ||
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