%0 Thesis
%9 Skripsi
%A Rizqo Shuhbatus Sholihah, NIM.: 21108040069
%B FAKULTAS EKONOMI DAN BISNIS ISLAM
%D 2025
%F digilib:71586
%I UIN SUNAN KALIJAGA YOGYAKARTA
%K Capital Intensity, Leverage, Komisaris Independen, Firm Size, Penghindaran Pajak
%P 132
%T PENGARUH CAPITAL INTENSITY, LEVERAGE DAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK DIMODERASI DENGAN FIRM SIZE  (STUDI KASUS PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI)
%U https://digilib.uin-suka.ac.id/id/eprint/71586/
%X This study aims to determine the effect of capital intensity, leverage and independent commissioners on tax avoidance moderated by firm size in basic and chemical industry sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This type of research is quantitative research using secondary data. From the use of the purposive sampling method, a sample of 41 companies was obtained. The data analysis technique used was Moderated Regression Analysis (MRA) with the E-views 12 test tool. The results of the study showed that leverage had a positive effect on tax avoidance, while capital intensity and independent commissioners had no effect. The results of the moderation test showed that firm size could moderate leverage and independent commissioners on tax avoidance, but firm size was unable to moderate the effect of capital intensity on tax avoidance.
%Z Sofyan Hadinata, S.E., M.Sc., Ak., CA