PENGARUH CAPITAL INTENSITY, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP EFFECTIVE TAX RATE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI

DISA, ISNIDIATI PUSPA and Novriansa, Agil (2023) PENGARUH CAPITAL INTENSITY, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP EFFECTIVE TAX RATE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to empirically examine the relationship between capital intensity, liquidity, company size, and effective tax rate moderated by institutional ownership. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2021 period, with additional analysis involving financial companies. The sample includes 570 non-financial and 118 financial companies selected through purposive sampling. Panel data regression analysis using EViews10 indicates that capital intensity and company size influence the effective tax rate, while liquidity does not. Institutional ownership weakens the relationships of capital intensity and company size with the effective tax rate. However, institutional ownership does not weaken the influence of liquidity on the effective tax rate. Additional analysis reveals differences in results, indicating that capital intensity and company size do not affect the effective tax rate, liquidity does, and institutional ownership cannot weaken the relationship between capital intensity and the effective tax rate.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Effective Tax Rate, Capital Intensity, Likuiditas, Ukuran Perusahaan, Kepemilikan Institusional
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Isnidiati Puspa Disa
Date Deposited:	11 Jan 2024 05:38
Last Modified:	11 Jan 2024 05:38
URI:	http://repository.unsri.ac.id/id/eprint/137929

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