Pengaruh Capital Intensity Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar Di BEI Dengan Leverage Sebagai Variabel Mediasi
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Institusion

Universitas Katolik Musi Charitas

Author

Cia, Steven

Subject

H Social Sciences (General) 

Datestamp

2020-08-29 03:22:56 

Abstract :
The purpose of this research is to examine whether leverage as a mediating variable is able to mediate the effect of capital intensity on tax avoidance. This research used agency theory and attribution theory as a grand theory. This research used population of all company listed in Indonesia stock exchange during the period of 2017-2019. Purposive sampling used in this research as data gathering method, and gathered the total of 1212 datas. Hypothesis test is tested by using multiple linear regression and soble test. The result of this research shown that leverage as a mediating variable is able to mediate the effect of capital intensity on tax avoidance with negative significant effect. 

File :
EA-2020-1621014-cover.pdf
EA-2020-1621014-abstract.pdf
EA-2020-1621014-complete.pdf
EA-2020-1621014-summary_id.pdf
EA-2020-1621014-tableofcontent.pdf
EA-2020-1621014-chapter1.pdf
EA-2020-1621014-chapter2.pdf
EA-2020-1621014-chapter3.pdf
EA-2020-1621014-chapter4.pdf
EA-2020-1621014-conclusion.pdf
EA-2020-1621014-reference.pdf
EA-2020-1621014-attachment.pdf