PERAN KEPEMILIKAN INSTITUSIONAL DALAM MEMODERASI FAKTOR-FAKTOR YANG MEMENGARUHI TAX AVOIDANCE PADA PERUSAHAAN PROPERTI, REAL ESTATE DAN KONSTRUKSI

PUTRI, MIRANDA GEMPITA LERAN and Meirawati, Eka and Rahmawati, Meita (2022) PERAN KEPEMILIKAN INSTITUSIONAL DALAM MEMODERASI FAKTOR-FAKTOR YANG MEMENGARUHI TAX AVOIDANCE PADA PERUSAHAAN PROPERTI, REAL ESTATE DAN KONSTRUKSI. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of firm size, profitability, capital intensity, and leverage on tax avoidance and institutional ownership as moderating variables in real estate and construction property companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. This research analysis technique uses quantitative methods with SPSS version 25 software. The sample in this study determines using the purposive sampling technique, where 16 companies meet the criteria, so 80 samples were used. The results of this study indicate that firm size harms tax avoidance, and capital intensity has a positive effect on tax avoidance. Profitability and leverage do not affect tax avoidance. The results also show that institutional ownership can strengthen the relationship between firm size and leverage on tax avoidance but weakens the relationship between capital intensity and tax avoidance and cannot moderate the relationship between profitability and tax avoidance. Keywords: Firm Size, Profitability, Capital Intensity, Leverage, Tax Avoidance and Institutional Ownership

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Ukuran Perusahaan, Profitabilitas, Capital Intensity, Laverage, Tax Avoidance dan Kepemilikan Institusional
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Miranda Gempita Leran Putri
Date Deposited:	12 Jul 2022 04:52
Last Modified:	12 Jul 2022 04:52
URI:	http://repository.unsri.ac.id/id/eprint/73719

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