Skripsi

PERAN KEPEMILIKAN INSTITUSIONAL DALAM MEMODERASI FAKTOR-FAKTOR YANG MEMENGARUHI TAX AVOIDANCE PADA PERUSAHAAN PROPERTI, REAL ESTATE DAN KONSTRUKSI

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Penilaian

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This study aims to analyze the effect of firm size, profitability, capital intensity, and leverage on tax avoidance and institutional ownership as moderating variables in real estate and construction property companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. This research analysis technique uses quantitative methods with SPSS version 25 software. The sample in this study determines using the purposive sampling technique, where 16 companies meet the criteria, so 80 samples were used. The results of this study indicate that firm size harms tax avoidance, and capital intensity has a positive effect on tax avoidance. Profitability and leverage do not affect tax avoidance. The results also show that institutional ownership can strengthen the relationship between firm size and leverage on tax avoidance but weakens the relationship between capital intensity and tax avoidance and cannot moderate the relationship between profitability and tax avoidance. Keywords: Firm Size, Profitability, Capital Intensity, Leverage, Tax Avoidance and Institutional Ownership

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207002058	T73719	T737192022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T737192022

Publisher

: Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,

Collation

xx, 79 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Akuntansi Perpajakan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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