CD Skripsi

Pengaruh Capital Intensity, Thin Capitalization,Kepemilikan Institusional Dan Koneksi Politik Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023)

---

ABSTRACT
This study aims to analyze the effect of Capital Intensity, Thin
Capitalization, institutional ownership, dan political connections on Tax Avoidance
in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the
2020–2023 period. Tax Avoidance is measured using the Cash Effective Tax Rate
(CETR) method. The research sample consists of 87 companies selected through
purposive sampling dan analyzed using multiple linear regression. The results show
that Capital Intensity, Thin Capitalization, dan political connections influence Tax
Avoidance. Meanwhile, institutional ownership shows no influence. These findings
are expected to serve as a reference for formulating more appropriate tax policies
in the energy sector.
Keywords: Capital Intensity, Thin Capitalization, Institutional Ownership,
Political Connections, Tax Avoidance.

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

2102136245

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

2102136245

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar