Pengaruh Capital Intensity Terhadap Agresivitas Pajak Dengan Varibale Moderasi Good Corporate Governance

Pertiwi, Kristin (2020) Pengaruh Capital Intensity Terhadap Agresivitas Pajak Dengan Varibale Moderasi Good Corporate Governance. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine whether the good corporate governance is able to moderate the relationship between capital intensity on tax aggressiveness. The theory used in this research is agency theory. Population in this research is mining sector companies listed on the Indonesia Stock Exchange period 2016-2019.Sampling technique in this research is purposive sampling and produced 44 samples of company that fulfill the criteria. In analysis this research data using SPSS software version 23. The method of data analysis used is moderate regression analysis (MRA). This result of this research indicate that good corporate governance is not able to moderate capital intensity towards tax aggressiveness

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Good Corporate Governance, Capital Intensity, Tax Aggresiveness
Subjects: H Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Users 993 not found.
Date Deposited: 26 Aug 2020 02:21
Last Modified: 04 Sep 2021 08:53
URI: http://eprints.ukmc.ac.id/id/eprint/4196

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