Skripsi

PENGARUH CAPITAL INTENSITY, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP EFFECTIVE TAX RATE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI

---

Penilaian

---

This research aims to empirically examine the relationship between capital intensity, liquidity, company size, and effective tax rate moderated by institutional ownership. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2021 period, with additional analysis involving financial companies. The sample includes 570 non-financial and 118 financial companies selected through purposive sampling. Panel data regression analysis using EViews10 indicates that capital intensity and company size influence the effective tax rate, while liquidity does not. Institutional ownership weakens the relationships of capital intensity and company size with the effective tax rate. However, institutional ownership does not weaken the influence of liquidity on the effective tax rate. Additional analysis reveals differences in results, indicating that capital intensity and company size do not affect the effective tax rate, liquidity does, and institutional ownership cannot weaken the relationship between capital intensity and the effective tax rate.

---

Availability

Inventory Code	Barcode	Call Number	Location	Status
2407000985	T137929	T1379292023	Central Library (Referens)	Available

Detail Information

Series Title

-

Call Number

T1379292023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2023

Collation

xx, 91 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

-

Classification

657.460 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak

Specific Detail Info

-

Statement of Responsibility

MURZ

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment