ANALISIS PENGARUH KONSENTRASI KEPEMILIKAN DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE

Pramesti Wahyu Widiastuti, Anggita Langgeng Wijaya, Richo Diana Aviyanti

Abstract


This study aims to evaluate how ownership concentration and capital intensity affect tax avoidance practices in companies in the energy and basic materials sectors, listed on the IDX, during the period 2019-2023. The data used are secondary data, which are financial statements and annual reports from www.idx.co.id and the company's official website. The study includes a population of 188 companies in the sector, with a sample of 61 companies selected using the purposive sampling method. The method applied is a quantitative approach with statistical analysis using SPSS version 26 program. The research results show that ownership concentration has no significant effect on tax avoidance, while capital intensity has a significant effect on increasing tax avoidance.

Keywords: Tax avoidance, ownership concentration, capital intensity


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References


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