PENGARUH CAPITAL INTENSITY DAN INSTITUTIONAL OWNERSHIP TERHADAP TAX AVOIDANCE DENGAN FIRM SIZE SEBAGAI MODERASI PADA PERUSAHAAN SEKTOR BASIC MATERIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024

AMELIA FAJRI, . (2026) PENGARUH CAPITAL INTENSITY DAN INSTITUTIONAL OWNERSHIP TERHADAP TAX AVOIDANCE DENGAN FIRM SIZE SEBAGAI MODERASI PADA PERUSAHAAN SEKTOR BASIC MATERIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh capital intensity dan institutional ownership terhadap tax avoidance dengan firm size sebagai variabel moderasi. Populasi dalam penelitian ini adalah seluruh perusahaan sektor basic materials yang terdaftar secara konsisten di bursa efek indonesia selama periode 2022-2024. Sampel dipilih menggunakan metode purposive sampling dan diperoleh 38 perusahaan dengan total 114 data observasi. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA) dengan pendekatan data panel menggunakan program EViews 13. Hasil penelitian menunjukkan bahwa capital intensity berpengaruh terhadap tax avoidance, sedangkan institutional ownership tidak berpengaruh terhadap tax avoidance. Selain itu, firm size tidak mampu memoderasi pengaruh capital intensity maupun institutional ownership terhadap tax avoidance. Rekomendasi dari penelitian ini adalah bagi peneliti selanjutnya untuk memperluas objek penelitian pada sektor lain, memperpanjang periode penelitian, menambahkan variabel kontrol, serta menggunakan proksi pengukuran tax avoidance yang berbeda. Kata Kunci: Tax Avoidance, Capital Intensity, Institutional Ownership, Firm Size, Basic Materials ***** This study aims to analyze the effects of capital intensity and institutional ownership on tax avoidance, with firm size serving as a moderating variable. The population for this study consists of all companies in the basic materials sector that were consistently listed on the indonesia stock exchange during the 2022-2024 period. The sample was selected using purposive sampling, resulting in 38 companies with a total of 114 observations. The data analysis technique employed was Moderated Regression Analysis (MRA) using a panel data approach with EViews 13 software. The results indicate that capital intensity influences tax avoidance, whereas institutional ownership does not influence tax avoidance. Furthermore, firm size does not moderate the effects of capital intensity or institutional ownership on tax avoidance. The recommendations from this study are for future researchers to expand the scope of their research to other sectors, extend the study period, add control variables, and use different proxies for measuring tax avoidance. Keywords: Tax Avoidance, Capital Intensity, Institutional Ownership, Firm Size, Basic Materials

Item Type:	Thesis (Sarjana)
Additional Information:	1). Nuramalia Hasanah, S.E., M.Ak. ; 2). Rochma Sudiati, S.E., M. Ak.
Subjects:	Ilmu Sosial > Pajak dan Perpajakan
Divisions:	FE > S1 Akuntansi
Depositing User:	Amelia Fajri .
Date Deposited:	20 Aug 2026 04:21
Last Modified:	20 Aug 2026 04:21
URI:	http://repository.unj.ac.id/id/eprint/72123

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