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PENGARUH THIN CAPITALIZATION, CAPITAL INTENSITY, FOREIGN OWNERSHIP, DAN ENVIRONMENTAL PERFORMANCE TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN YANG MENDAPAT PENILAIAN PROPER DARI KEMENTERIAN LINGKUNGAN HIDUP DAN KEHUTANAN DAN TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023)

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Tax avoidance is a strategy of taxpayers to legally reduce tax payments by exploiting loopholes in tax regulations. This study aims to examine the effect of thin capitalization, capital intensity, foreign ownership, and environmental performance on tax avoidance as proxied by CETR. This study uses agency theory to explain the variables of thin capitalization, capital intensity, and foreign ownership, as well as legitimacy theory for environmental performance. The population in this study are companies that have received a PROPER assessment from the Ministry of Environment and Forestry and are listed on the Indonesia Stock Exchange for the period 2021–2023. The research method used is quantitative descriptive with panel data regression analysis using Eviews 13 software and purposive sampling technique. The research sample consists of 156 observations from 52 companies. The results of the study indicate that thin capitalization has a positive and significant effect on tax avoidance, while capital intensity, foreign ownership, and environmental performance do not have a significant effect.

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Inventory Code Barcode Call Number Location Status
2507000467T164769T1647692025Central Library (Reference)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1647692025
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi.,
Collation
xvi, 150 hlm., ilus., tab.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.07
Content Type
-
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Akuntansi
Specific Detail Info
-
Statement of Responsibility
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