The Effect of Thin Capitalization and Capital Intensity on Tax Avoidance with Institutional Ownership as a Moderating Variable
DOI:
https://doi.org/10.55927/ijems.v3i4.138Keywords:
Thin Capitalization, Capital Intensity, Tax Avoidance, Kepemilikan InstitusionalAbstract
This ponder points to analyze the affect of capitalization diminishing and capital concentrated on assess shirking by including organization resources to alter the sensor. In this think about, a quantitative strategy with related strategies is connected. Information utilized are from the budgetary explanations of companies working within the primary division of shopper products on the Indonesia Stock Trade from 2018 to 2022. Test determination in this think about was carried out by plan procedures. Information examination was made by IBM SPSS insights form 26. The comes about show that lean capitalization features a positive affect on assess shirking, whereas implanted concentrated features a negative affect on charge evasion. In expansion, regulation property acts as an official beneath the impact of lean capitalization on assess shirking, but does not censor the affect of capital concentrated on charge shirking
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