PENGARUH CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (Studi Kasus Perusahaan Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021)

Nova Anggraeni Ayu Putri Widodo, Anggita Langgeng Wijaya, Moh. Ubaidillah

Abstract


The aim of the study was to determine the effect of capital intensity and inventory intensity on tax avoidance with institutional ownership as a moderating variable. This research was conducted at food and beverage companies listed on the Indonesia Stock Exchange for the 20182021 period. The data used is secondary data in the form of annual financial reports for food and beverage companies for 2018-2021 which can be accessed via www.idx.co.id and the company's website. The population of this research is all food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period with a total of 48 companies. The sampling technique used purposive sampling method in order to obtain 28 companies. The data analysis technique used moderated regression analysis (MRA). Data was processed using the SPSS Version 24 program.The results of this study are that the Capital Intensity variable has no effect on Tax avoidance. Inventory Intensity Variable influences Tax Avoidance. Institutional ownership is not able to moderate the Capital Intensity variable on Tax Avoidance. Institutional ownership is not able to moderate the Inventory Intensity variable on Tax Avoidance.

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References


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