p-Index From 2021 - 2026
4.589
P-Index
This Author published in this journals
All Journal JURNAL BERKALA ILMIAH EFISIENSI Jurnal Penelitian Pendidikan Jurnal Ilmu Komunikasi UHO : Jurnal Penelitian Kajian Ilmu Komunikasi dan Informasi EDU-MAT: Jurnal Pendidikan Matematika Paediatrica Indonesiana LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Ilmiah Kebidanan Indonesia (Indonesian Midwifery Scientific Journal) Syntax Idea JURNAL ILMIAH OBSGIN : Jurnal Ilmiah Ilmu Kebidanan & Kandungan JATI (Jurnal Mahasiswa Teknik Informatika) Jurnal Abdi Insani JESS (Journal of Education on Social Science) CENDEKIA : Jurnal Ilmu Pengetahuan Journal of English Education Program (JEEP) Jurnal Ilmiah Wahana Pendidikan SOCIAL : Jurnal Inovasi Pendidikan IPS Insearch: Information System Research Journal Indo-MathEdu Intellectuals Journal Jurnal Disastri: Pendidikan Bahasa dan Sastra Indonesia BIOMA : Jurnal Biologi dan Pembelajarannya IBTIDA : Jurnal Kajian Pendidikan Dasar JURNAL PENDIDIKAN INDONESIA: Teori, Penelitian, dan Inovasi Indonesian Journal of Multidisciplinary Science JURNAL MANAJEMEN MODAL INSANI DAN BISNIS (JMMIB) Jurnal Pendidikan Indonesia (Japendi) Wiratani : Jurnal Ilmiah Agribisnis Jurna Beta Kimia Tadris al-'Arabiyyah: Jurnal Pendidikan Bahasa Arab dan Kebahasaaraban Socius: Social Sciences Research Journal Jurnal Pengabdian Sosial Journal Center of Excellent : Health Assistive Technology (CoE) Kalimatuna: Journal Of Arabic Research Jurnal Penelitian Multidisiplin Bangsa Nusantara Journal of Education and Social Science Jurnal Pendidikan Progresif PARADIGMA: Jurnal Ilmu Administrasi
Claim Missing Document
Check
Articles

Found 1 Documents
Search
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.