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
Related Articles
- EP ID EP736754
- DOI 10.58806/ijsshmr.2024.v3i2n10
- Views 32
- Downloads 0
Degree of Possession Mathematics Teachers in Jordan to Emotional Intelligence and Related With Job Performance
The study aimed to ascertain the Degree of possession mathematics teachers in Jordan to emotional intelligence and related with Job Performance. The study population was identified as 179 mathematics teachers who teach m...
Game-Based Instructional Delivery in Promoting School Achievement in Public Elementary Schools
The study determined the practices of teachers in developing game-based instruction towards game-based learning, game-based learning activities and game-based learning environment and assessed the school achievement thro...
Facets of Motivation towards Physical Well-Being and Psychosocial Performance of Student-Athletes
The study aimed to explore the various facets of motivation influencing the physical well-being and psychosocial performance of student-athletes. Employing a descriptive-correlational design, the research collected data...
Building College Education Management in the New Era: Theoretical Discussion and Model Construction Based on New Quality Productivity
This study analyses the use of new quality productivity theory in higher education management and develops a framework called the "multi-dimensional collaborative innovation management model" to tackle the challenges of...
Performance Tasks-Enriched Material in Cookery 9 for Enhancing the Practical Skills of Students
The purpose of this study is to improve the practical skills of students in Cookery 9- Prepare Sandwiches by evaluating the effectiveness of a researcher-created learning material that will assist in addressing a low lev...