Yanti, Anisyah Firda (2024) Pengaruh Leverage, Profitabilitas, Intensitas Modal, dan Intensitas Persediaan Terhadap Tax Avoidance dengan Komisaris Independen Sebagai Pemoderasi. Undergraduate thesis, UPN Veteran Jawa Timur.
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Cover)
20013010006.-cover.pdf.pdf Download (1MB) |
|
Text (Bab 1)
20013010006.-bab1.pdf.pdf Download (385kB) |
|
Text (Bab 2)
20013010006.-bab2.pdf.pdf Restricted to Repository staff only until 11 July 2026. Download (456kB) |
|
Text (Bab 3)
20013010006.-bab3.pdf.pdf Restricted to Repository staff only until 11 July 2026. Download (414kB) |
|
Text (Bab 4)
20013010006.-bab4.pdf.pdf Restricted to Repository staff only until 11 July 2026. Download (559kB) |
|
Text (Bab 5)
20013010006.-bab5.pdf.pdf Download (237kB) |
|
Text (Daftar Pustaka)
20013010006.-daftarpustaka.pdf.pdf Download (268kB) |
|
Text (Lampiran)
20013010006.-lampiran.pdf.pdf Restricted to Repository staff only until 11 July 2026. Download (706kB) |
Abstract
This study aims to examine the effect of leverage, profitability, capital intensity and inventory intensity on tax avoidance with independent commissioners as moderators. This research is quantitative and uses a population in the energy company sector listed on the Indonesia Stock Exchange in 2018-2022. The sample selection in this study used purposive sampling method which resulted in 19 companies as the final sample. The software used in this research is STATA version 17 as a research testing tool. The theories used in this study are agency theory and stakeholder theory. The analysis technique used is panel data regression. The results showed that leverage and capital intensity have no effect on tax avoidance. Profitability has a negative effect on tax avoidance, while inventory intensity has a positive effect on tax avoidance. Independent commissioners are unable to moderate leverage and capital intensity on tax avoidance, while independent commissioners are able to moderate the effect of profitability and inventory intensity on tax avoidance.
| Item Type: | Thesis (Undergraduate) | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||||||
| Subjects: | H Social Sciences > HA Statistics H Social Sciences > HB Economic Theory H Social Sciences > HG Finance H Social Sciences > HG Finance > HG1501-3550 Banking H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance H Social Sciences > HG Finance > HG4501-6051 Investment, capital formation, speculation |
||||||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||||||
| Depositing User: | Anisyah Firda Yanti | ||||||||||||
| Date Deposited: | 11 Jul 2024 02:46 | ||||||||||||
| Last Modified: | 11 Jul 2024 02:46 | ||||||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/25779 |
Actions (login required)
 |
View Item |