Indonesian Journal of Multidisciplinary Science
Vol. 2 No. 10 (2023): Indonesian Journal of Multidisciplinary Science

The Influence of Capital Intensity and Thin Capitalization on Tax Avoidance Moderated by Profitability

Julianti, Julianti (Unknown)
Ruslim, Herman (Unknown)

Article Info

Publish Date
30 Jul 2023

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.

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Journal Info
Indonesian Journal of Multidisciplinary Science
Website

Abbrev

ijoms

Publisher

CV. International Journal Labs

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences

Description

Indonesian Journal of Multidisciplinary Science (IJOMS) is a scientific journal in the form of research and can be accessed openly. This journal has e-ISSN 2808-6724 and p-ISSN 2808-5957. This journal is published monthly by International Journal Labs. The development of the company made the ...