Pengaruh Capital Intensity, Profitabilitas, Related Party Transaction terhadap Penghindaran Pajak

Margareta, Silvya (2022) Pengaruh Capital Intensity, Profitabilitas, Related Party Transaction terhadap Penghindaran Pajak. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

The purpose of this study is to examine the effect of capital intensity, profitability and related party transactions on tax avoidance in manufacturing companies listed on the Indonesian stock exchange in 2018-2020. This study uses agency theory and information asymmetry theory as grand theory. The sampling technique in this study used purposive sampling. Based on the predetermined criteria, the number of samples in this study was 189 data. This study analyzed the data using multiple linear regression. The results obtained indicate that capital intensity and related party transactions have no effect on tax avoidance, while profitability has a negative effect on tax avoidance. Keywords: Capital Intensity, Profitability, Related Party Transaction, Tax Avoidance

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