Rizqo Shuhbatus Sholihah, NIM.: 21108040069 (2025) 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). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.
|
Text (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))
21108040069_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf - Published Version Download (8MB) | Preview |
|
![[img]](https://digilib.uin-suka.ac.id/style/images/fileicons/text.png) |
Text (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))
21108040069_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf - Published Version Restricted to Registered users only Download (13MB) | Request a copy |
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.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information / Supervisor: | Sofyan Hadinata, S.E., M.Sc., Ak., CA |
| Uncontrolled Keywords: | Capital Intensity, Leverage, Komisaris Independen, Firm Size, Penghindaran Pajak |
| Subjects: | 600 Sains Terapan > 650 Business/Bisnis > 657.42 Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syari'ah (S1) |
| Depositing User: | Muh Khabib, SIP. |
| Date Deposited: | 04 Jul 2025 11:22 |
| Last Modified: | 04 Jul 2025 11:22 |
| URI: | http://digilib.uin-suka.ac.id/id/eprint/71586 |
Share this knowledge with your friends :
Actions (login required)
 |
View Item |
