PENGARUH THIN CAPITALIZATION, TRANSFER PRICING DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN ISLAMIC CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI “STUDI EMPIRIS PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI PRIMER YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA PADA TAHUN 2020-2024”

ADHYAKSA, RIZKI MEIDIRA and Soediro, Achmad (2025) PENGARUH THIN CAPITALIZATION, TRANSFER PRICING DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN ISLAMIC CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI “STUDI EMPIRIS PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI PRIMER YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA PADA TAHUN 2020-2024”. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of Thin Capitalization, Transfer Pricing, and Capital Intensity on Tax Avoidance, with Islamic Corporate Governance as a moderating variable. A quantitative approach was employed in analyzing secondary data, selecting 14 companies consistently listed on the Indonesian Sharia Stock Index during the 2020-2024 period. The researchers employed a purposive sampling method with a total sample of 70 and utilized SPSS v.29 as the analysis tool, using moderated regression analysis as the analytical technique. The findings of this study indicate that Thin Capitalization, Transfer Pricing, and Capital Intensity have no effect on Tax Avoidance, and the moderating role of Islamic Corporate Governance has not been proven to strengthen or weaken this tax avoidance strategy.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax Avoidance, Thin Capitalization, Transfer Pricing, Capital Intensity, Islamic Corporate Governance.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Rizki Meidira Adhyaksa
Date Deposited:	04 Aug 2025 01:48
Last Modified:	04 Aug 2025 01:48
URI:	http://repository.unsri.ac.id/id/eprint/181896

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