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

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.