PENGARUH THIN CAPITALIZATION, CAPITAL INTENSITY, FOREIGN OWNERSHIP, DAN ENVIRONMENTAL PERFORMANCE TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN YANG MENDAPAT PENILAIAN PROPER DARI KEMENTERIAN LINGKUNGAN HIDUP DAN KEHUTANAN DAN TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023)

KARSA, BERLIANA DWI and Sari, Rela (2025) PENGARUH THIN CAPITALIZATION, CAPITAL INTENSITY, FOREIGN OWNERSHIP, DAN ENVIRONMENTAL PERFORMANCE TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN YANG MENDAPAT PENILAIAN PROPER DARI KEMENTERIAN LINGKUNGAN HIDUP DAN KEHUTANAN DAN TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023). Undergraduate thesis, Sriwijaya University.

[thumbnail of RAMA_62201_01031282126123_cover.jpg]
Preview
 Image
RAMA_62201_01031282126123_cover.jpg - Accepted Version
Available under License Creative Commons Public Domain Dedication.
Download (378kB) | Preview
[thumbnail of RAMA_62201_01031282126123.pdf] Text
RAMA_62201_01031282126123.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.
Download (2MB)
[thumbnail of RAMA_62201_01031282126123_TURNITIN.pdf] Text
RAMA_62201_01031282126123_TURNITIN.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.
Download (5MB)
[thumbnail of RAMA_62201_01031282126123_0006067202_01_front_ref.pdf] Text
RAMA_62201_01031282126123_0006067202_01_front_ref.pdf - Accepted Version
Available under License Creative Commons Public Domain Dedication.
Download (1MB)
[thumbnail of RAMA_62201_01031282126123_0006067202_02.pdf] Text
RAMA_62201_01031282126123_0006067202_02.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.
Download (530kB)
[thumbnail of RAMA_62201_01031282126123_0006067202_03.pdf] Text
RAMA_62201_01031282126123_0006067202_03.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.
Download (742kB)
[thumbnail of RAMA_62201_01031282126123_0006067202_04.pdf] Text
RAMA_62201_01031282126123_0006067202_04.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.
Download (798kB)
[thumbnail of RAMA_62201_01031282126123_0006067202_05.pdf] Text
RAMA_62201_01031282126123_0006067202_05.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.
Download (467kB)
[thumbnail of RAMA_62201_01031282126123_0006067202_06_ref.pdf] Text
RAMA_62201_01031282126123_0006067202_06_ref.pdf - Bibliography
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.
Download (347kB)
[thumbnail of RAMA_62201_01031282126123_0006067202_07_lamp.pdf] Text
RAMA_62201_01031282126123_0006067202_07_lamp.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.
Download (630kB)

Abstract

Tax avoidance is a strategy of taxpayers to legally reduce tax payments by exploiting loopholes in tax regulations. This study aims to examine the effect of thin capitalization, capital intensity, foreign ownership, and environmental performance on tax avoidance as proxied by CETR. This study uses agency theory to explain the variables of thin capitalization, capital intensity, and foreign ownership, as well as legitimacy theory for environmental performance. The population in this study are companies that have received a PROPER assessment from the Ministry of Environment and Forestry and are listed on the Indonesia Stock Exchange for the period 2021–2023. The research method used is quantitative descriptive with panel data regression analysis using Eviews 13 software and purposive sampling technique. The research sample consists of 156 observations from 52 companies. The results of the study indicate that thin capitalization has a positive and significant effect on tax avoidance, while capital intensity, foreign ownership, and environmental performance do not have a significant effect.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Tax Avoidance, Thin Capitalization, Capital Intensity, Foreign Ownership, Environmental Performance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Berliana Dwi Karsa
Date Deposited: 17 Jan 2025 02:07
Last Modified: 17 Jan 2025 02:07
URI: http://repository.unsri.ac.id/id/eprint/164769

Actions (login required)

View Item View Item