Pengaruh Capital Intensity terhadap Tax Avoidance dengan Institutional Ownership sebagai Variabel Moderasi

., Voniy (2026) Pengaruh Capital Intensity terhadap Tax Avoidance dengan Institutional Ownership sebagai Variabel Moderasi. Undergraduate thesis, Universitas Katolik Musi Charitas.

[img] Text (EA-2026-2221040-cover.pdf)
EA-2026-2221040-cover.pdf.pdf
Download (639kB)
[img] Text (EA-2026-2221040-abstract.pdf)
EA-2026-2221040-abstract.pdf.pdf
Restricted to Registered users only
Download (226kB) | Request a copy
[img] Text (EA-2026-2221040-tableofcontent.pdf)
EA-2026-2221040-tableofcontent.pdf
Restricted to Registered users only
Download (297kB) | Request a copy
[img] Text (EA-2026-2221040-chapter1.pdf)
EA-2026-2221040-chatpter1.pdf.pdf
Restricted to Registered users only
Download (228kB) | Request a copy
[img] Text (EA-2026-2221040-chapter2.pdf)
EA-2026-2221040-chapter2.pdf.pdf
Restricted to Registered users only
Download (306kB) | Request a copy
[img] Text (EA-2026-2221040-chapter3.pdf)
EA-2026-2221040-chapter3.pdf.pdf
Restricted to Registered users only
Download (345kB) | Request a copy
[img] Text (EA-2026-2221040-chapter4.pdf)
EA-2026-2221040-chapter4.pdf.pdf
Restricted to Registered users only
Download (316kB) | Request a copy
[img] Text (EA-2026-2221040-conclusion.pdf)
EA-2026-2221040-conclusion.pdf
Restricted to Registered users only
Download (199kB) | Request a copy
[img] Text (EA-2026-2221040-reference.pdf)
EA-2026-2221040-reference.df.pdf
Restricted to Registered users only
Download (192kB) | Request a copy
[img] Text (EA-2026-2221040-attachment.pdf)
EA-2026-2221040-attachment.pdf
Restricted to Registered users only
Download (855kB) | Request a copy
[img] Text (EA-2026-2221040-summary_id.pdf)
EA-2026-2221040-summary_id.pdf
Restricted to Registered users only
Download (471kB) | Request a copy
[img] Text (EA-2026-2221040-complete.pdf)
EA-2026-2221040-complete 23 02.pdf
Restricted to Repository staff only
Download (2MB) | Request a copy

Abstract

This study aims to determine the effect of capital intensity on tax avoidance, with institutional ownership as a moderating variable. This study focuses on Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange for the 2022–2024 period. The data used are secondary data. The population in this study is Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling, resulting in a total of 192 samples of 64 companies. Hypothesis testing was conducted using Moderated Regression Analysis (MRA). The results of this study indicate that institutional ownership is unable to weaken the effect of capital intensity on tax avoidance.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Capital intensity, Tax avoidance, Institutional ownership
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Voniy .
Date Deposited: 11 Jun 2026 07:10
Last Modified: 11 Jun 2026 07:10
URI: http://eprints.ukmc.ac.id/id/eprint/15409

Actions (login required)

View Item View Item
Musi Charitas Catholic University Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.