PENGARUH THIN CAPITALIZATION DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERATING (Studi pada Perusahaan Sektor Barang Konsumen Primer (Consumer Non Cyclicals) di Bursa Efek Indonesia Periode 2018-2022)

Dayanti, Irda (2025) PENGARUH THIN CAPITALIZATION DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERATING (Studi pada Perusahaan Sektor Barang Konsumen Primer (Consumer Non Cyclicals) di Bursa Efek Indonesia Periode 2018-2022). Master thesis, Universitas Sultang Ageng Tirtayasa.

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Abstract

This research aims to determine the effect of Thin Capitalization and Capital Intensity on Tax Avoidance with Institutional Ownership as a moderating variable. This research was conducted using quantitative methods with an associative approach. The data used in this research are financial reports of companies in the primary consumer goods sector (Consumer Non Cyclicals) on the Indonesia Stock Exchange for the 2018-2022 period. Determining the research sample used the purposive sampling method. The analytical tool used in this research is IBM SPSS Statistics Version 26. The results of this research show that the thin capitalization variable has a positive influence on tax avoidance, capital intensity has a negative influence on tax avoidance, institutional ownership can moderate the influence of thin capitalization on tax avoidance, and Institutional ownership can’t moderate the influence of capital intensity on tax avoidance

Item Type:

Thesis (Master)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Yazid, Helmi	197012182002121001
Thesis advisor	Mulyasari, Windu	197612092006042001

Additional Information:

Penelitian ini bertujuan untuk mengetahui pengaruh Thin Capitalization dan Capital Intensity terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai variabel moderating. Penelitian ini dilakukan dengan menggunakan metode kuantitatif dengan pendekatan asosiatif. Data yang digunakan dalam penelitian ini adalah laporan keuangan perusahaan sektor barang konsumen primer (Consumer Non Cyclicals) di Bursa Efek Indonesia periode 2018-2022. Penentuan sampel penelitian menggunakan metode purposive sampling. Alat analisis yang digunakan dalam penelitian ini adalah IBM SPSS Statistic Version 26. Hasil penelitian ini menunjukkan bahwa variabel thin capitalization memiliki pengaruh positif terhadap tax avoidance, capital intensity memiliki pengaruh negatif terhadap tax avoidance, kepemilikan institusional dapat memoderasi pengaruh thin capitalization terhadap tax avoidance, dan kepemilikan institusional tidak dapat memoderasi pengaruh capital intensity terhadap tax avoidance.

Uncontrolled Keywords:

Thin capitalization, capital intensity, tax avoidance and institutional ownership. Thin capitalization, capital intensity, tax avoidance dan kepemilikan institusional.

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

08 Pascasarjana > 62101-Magister Akuntansi
05-Fakultas Ekonomi dan Bisnis

Depositing User:

Irda Dayanti

Date Deposited:

08 Oct 2025 07:00

Last Modified:

08 Oct 2025 07:00

URI:

http://eprints.untirta.ac.id/id/eprint/55168

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