Silvia, Silvia (2026) Pengaruh Capital Intensity Dan Financial Distress Terhadap Penghindaran Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Sarjana (S1) thesis, Universitas Muhammadiyah Indonesia.
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Abstract
This study aims to analyze the effect of Capital Intensity and Financial Distress on Tax Avoidance, with Firm sizw serving as a moderating variable. Tax Avoidance is measured using the Effective Tax Rate (ETR). This study employed a quantitative approach using secondary data.
The population of this study consisted of Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The sample was selected using a purposive sampling method based on predetermined criteria, resulting in 27 companies with a total of 81 observations. Data were analyzed using panel data regression with the assistance of EViews 12 software, including descriptive statistical analysis, panel data regression model selection, classical assumption tests, and hypothesis testing.The results indicate that Capital Intensity has no significant effect on Tax Avoidance, and Financial Distress also has no significant effect on Tax Avoidance. Firm sizw is found to strengthen the effect of Capital Intensity on Tax Avoidance, while Firm sizw is unable to moderate the relationship between Financial Distress and Tax Avoidance.
| Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1)) |
|---|---|
| Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi: | Contribution Contributors / Dosen Pembimbing NIDN UNSPECIFIED Tama, Annafi Indra 0427068706 |
| Keywords / Kata Kunci: | Capital Intensity, Financial Distress, Penghindara pajak, Ukuran Perusahaan |
| Subjects: | Akuntansi Keuangan Pajak |
| Faculty: | Fakultas Ekonomi > Akuntansi S1 |
| Depositing User: | Ms. Silvia Silvia |
| Date Deposited: | 05 Aug 2026 08:31 |
| Last Modified: | 05 Aug 2026 08:31 |
| URI: | http://repository.umindonesia.ac.id/id/eprint/10425 |
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