Governors
Vol. 2 No. 1 (2023): April 2023 issue

The Effect Of Thin Capitalization, Capital Intensity On Tax Avoidance With Institutional Ownership Moderating Variable

Dewi Kurniawati (Universitas Bhayangkara Jakarta Raya)
Aloysius Harry Mukti (Universitas Bhayangkara Jakarta Raya)



Article Info

Publish Date
01 May 2023

Abstract

The Effect of Thin Capitalization, Capital Intensity on Tax Avoidance with Institutional Ownership Variables (Empirical Study on Property, Real Estate, and Infrastructure Companies listed on the Indonesia Stock Exchange in 2018-2020). This study aims to examine the effect of thin capitalization, capital intensity on tax avoidance with institutional ownership variables. The population in this study are all property, real estate, and infrastructure sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used is the Non-Probability Sampling method and obtained as many as 117 data samples. The analytical method used is Multiple Linear Regression. The results show that Thin Capitalization has a positive effect on tax avoidance, Capital Intensity has a positive effect on tax avoidance.

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Journal Info

Abbrev

governors

Publisher

Subject

Economics, Econometrics & Finance

Description

Governors is interdisciplinary in its scope and encourages submissions from any discipline or any part of the world which addresses any element of the aims of the journal. The journal encompasses the full range of theoretical, methodological, and substantive debates in the area of corporate ...