Pengaruh Capital Intensity Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar Di BEI Dengan Leverage Sebagai Variabel Mediasi

Cia, Steven (2020) Pengaruh Capital Intensity Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar Di BEI Dengan Leverage Sebagai Variabel Mediasi. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

The purpose of this research is to examine whether leverage as a mediating variable is able to mediate the effect of capital intensity on tax avoidance. This research used agency theory and attribution theory as a grand theory. This research used population of all company listed in Indonesia stock exchange during the period of 2017-2019. Purposive sampling used in this research as data gathering method, and gathered the total of 1212 datas. Hypothesis test is tested by using multiple linear regression and soble test. The result of this research shown that leverage as a mediating variable is able to mediate the effect of capital intensity on tax avoidance with negative significant effect.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: capital intensity, leverage, tax avoidance
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Users 1053 not found.
Date Deposited: 29 Aug 2020 03:22
Last Modified: 29 Aug 2020 03:22
URI: http://eprints.ukmc.ac.id/id/eprint/4077

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