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primary topic: http://digilib.uin-suka.ac.id/id/eprint/71586

http://digilib.uin-suka.ac.id/id/eprint/71586
type: Thesis
type: Article
title: 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)
abstract: 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.
date: 2025-06-11
status: published
author list: authors
type: EPrint
type: ThesisEPrint
is part of: repository
has document: http://digilib.uin-suka.ac.id/id/document/1004533
has version: http://digilib.uin-suka.ac.id/id/document/1004533
has published: http://digilib.uin-suka.ac.id/id/document/1004533
has document: http://digilib.uin-suka.ac.id/id/document/1004534
has version: http://digilib.uin-suka.ac.id/id/document/1004534
has published: http://digilib.uin-suka.ac.id/id/document/1004534
has document: http://digilib.uin-suka.ac.id/id/document/1004617
has document: http://digilib.uin-suka.ac.id/id/document/1004618
has document: http://digilib.uin-suka.ac.id/id/document/1004619
has document: http://digilib.uin-suka.ac.id/id/document/1004620
has document: http://digilib.uin-suka.ac.id/id/document/1004621
has document: http://digilib.uin-suka.ac.id/id/document/1004622
has document: http://digilib.uin-suka.ac.id/id/document/1004623
has document: http://digilib.uin-suka.ac.id/id/document/1004624
subject: 657.42 Akuntansi

http://digilib.uin-suka.ac.id/id/document/1004533
type: Document
label: 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) (Text)
has file: 21108040069_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
has part: 21108040069_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf

http://digilib.uin-suka.ac.id/id/document/1004534
type: Document
label: 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) (Text)

UIN SUNAN KALIJAGA YOGYAKARTA
type: Organization

FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
type: Organization

NIM.: 21108040069 Rizqo Shuhbatus Sholihah
type: Person
given name: NIM.: 21108040069
family name: Rizqo Shuhbatus Sholihah

http://digilib.uin-suka.ac.id/id/document/1004617
type: Document
label: 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) (Other)
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http://digilib.uin-suka.ac.id/id/document/1004618
type: Document
label: 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) (Other)
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http://digilib.uin-suka.ac.id/id/document/1004619
type: Document
label: 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) (Other)
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is volatile version of: http://digilib.uin-suka.ac.id/id/document/1004533
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http://digilib.uin-suka.ac.id/id/document/1004620
type: Document
label: 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) (Other)
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has file: small.jpg
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http://digilib.uin-suka.ac.id/id/document/1004621
type: Document
label: 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) (Other)
is version of: http://digilib.uin-suka.ac.id/id/document/1004534
is volatile version of: http://digilib.uin-suka.ac.id/id/document/1004534
islightbox thumbnail version of: http://digilib.uin-suka.ac.id/id/document/1004534

http://digilib.uin-suka.ac.id/id/document/1004622
type: Document
label: 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) (Other)
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is volatile version of: http://digilib.uin-suka.ac.id/id/document/1004534
ispreview thumbnail version of: http://digilib.uin-suka.ac.id/id/document/1004534

http://digilib.uin-suka.ac.id/id/document/1004623
type: Document
label: 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) (Other)
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is volatile version of: http://digilib.uin-suka.ac.id/id/document/1004534
ismedium thumbnail version of: http://digilib.uin-suka.ac.id/id/document/1004534

http://digilib.uin-suka.ac.id/id/document/1004624
type: Document
label: 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) (Other)
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is volatile version of: http://digilib.uin-suka.ac.id/id/document/1004534
issmall thumbnail version of: http://digilib.uin-suka.ac.id/id/document/1004534

https://digilib.uin-suka.ac.id/id/eprint/71586/
title: HTML Summary of #71586 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)
format: text/html
primary topic: http://digilib.uin-suka.ac.id/id/eprint/71586

657.42 Akuntansi
type: Concept