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Journal : Indonesian Journal of Multidisciplinary Science

The Influence of Capital Intensity and Thin Capitalization on Tax Avoidance Moderated by Profitability Julianti, Julianti; Ruslim, Herman
Indonesian Journal of Multidisciplinary Science Vol. 2 No. 10 (2023): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/ijoms.v2i10.594

Abstract

The purpose of this research is to examine the effect of capital intensity and thin capitalization on tax avoidance with profitability as a moderating variable. The sample for this study was selected using a purposive sampling method where the data used was 116 data from manufacturing companies in the consumer goods industry sector that were listed on the Indonesia Stock Exchange (IDX) consistently from 2018 to 2021. Research data analysis was assisted with the Econometric Views (EViews) software program. The results of the study show that capital intensity and thin capitalization have a positive effect on tax avoidance, profitability does not moderate the effect of capital intensity on tax avoidance and profitability can weaken the effect of thin capitalization on tax avoidance.
Co-Authors Adrias Adrias Agni Danaryanti, Agni Agus Kurniawan Ahmad Fajar Ahmad Juhaidi Aldri Frinaldi Andhika, Rifky Aprianty, Henny Arzani, M Ayu Puspitasari, Ayu Azizah, Fadila Azzahra, Luthfia Budiman Sakti Culia Rahayu, Culia Dahlia, Diah Djunaedi, Nanang Eliyana, Eliyana Fajri, Riyadhul Farid Wajidi Fathan, M. Rafly Syahrul Fitrisia, Azmi Goh, Thomas Sumarsan Graha Hidayat, Farhan Hafidz, Hafizurrachman Hao, Zhang Harahap, Amin Harefa, Arnes Dian Putri Hartono Gunardi Herman Ruslim Irene Yuniar, Irene Irmanda, Muhammad Karimah, Al Izzati Kasturi Kasturi, Kasturi Komalasari, Ayu Leni Zahara Lumbantoruan, Dedy R. Maftuhah Maftuhah Maulidia Maulidia, Maulidia Muhsin Muhsin Munar Lubis Musawwir, Musawwir Muzain, Ahmad Riza Nahampun, Kessia Inriani Niswanto Niswanto, Niswanto Nora Eka Putri Novia Lestari Nur Hayati Nurfadillah Nurfadillah Nurliani Nurliani Pasaribu, Gita Sartika Pattipeilohy, William Frado Pratama, Nanda Hafizh Pratiwi, Anggia Hefi Puspita Sari Qurbaniah, Mahwar R Tri Rahyuning Lestari Rahayu, Hanum Mukti Ramdhan, Saidah Regina Regina Rezani, Muhammad Rizki Rezkillah, Inang Irma Riansyah, Riansyah Rindu, Rindu Rismala Dewi Rismayani, Lina ritonga, Putri Rohanah, Rohanah Sagala, Lamria Sahrul Saehana Salim, Muhammad Siti Fatimah Sitorus, Sahat Parulian Situmeang, Boima Sriwijayanti, Sriwijayanti Suprayogi, Andika Susvira, Dian Syahidah, Syahidah Sya’ban, Muhammad Fuad Syubhan Annur, Syubhan Taswir, Mella Tjhin Wiguna Unggul Wahyono urai salam Waluyo, Arya Kesumo Wardani, Rahma Widiyanto, Holisha Wirawan, Aryo Zuardi, Zuardi Zulianti Zulianti, Zulianti