Corporate Governance Moderates the Relationship Between Capital Intensity and Thin Capitalisation with Tax Avoidance
Journal Title: International Journal of Social Science Humanity & Management Research - Year 2024, Vol 3, Issue 2
Abstract
This study analyses Corporate Governance Moderates the Relationship between Capital Intensity, and Thin Capitalization with Tax Avoidance. The population in this study are industrial sector companies listed on the IDX for the period 2018-2022. The sampling technique used in this study was purposive sampling, obtained 14 company samples with a period of five years, so that 70 observation data were obtained. The data analysis used in this study used panel data regression. The results of this study can be seen that simultaneously the Corporate Governance variable Moderates the Relationship between Capital Intensity, and Thin Capitalization together with Tax Avoidance. Partially, the Capital Intensity variable has no effect on Tax Avoidance. Partially, the Thin Capitalization variable has a positive effect on Tax Avoidance. As for the Moderation results, it was found that Corporate Governance could not moderate the relationship between capital intensity and tax avoidance and Corporate Governance weakened the relationship between Thin Capitalisation and Tax Avoidance.
Authors and Affiliations
Anggun Anggraini, Indawati, Holiawati
Keywords
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- EP ID EP736754
- DOI 10.58806/ijsshmr.2024.v3i2n10
- Views 58
- Downloads 0
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