Lutpiyani, Epi (2024) Pengaruh Thin Capitalization dan Karakter Eksekutif dengan Kepemilikan Institusional sebagai Variabel Moderasi Terhadap Penghindaran Pajak. Sarjana (S1) thesis, Universitas Islam 45.
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Abstract
The research conducted by researchers aims to find out whether media exposure, environmental performance, and profitability affect carbon emission disclosure. In this study, the independent variables used are media exposure, environmental performance, and profitability. Meanwhile, in this study, the researcher used the dependent variable Carbon Emission Disclosure. As for the use of the analysis method used in this study, the researcher is interested in using the Classical Assumption Test and the Multiple Linear Regression Test which are included in the SPSS 22 software application. In this study, the type of data used is secondary data on energy sector companies taken through the official website of the Indonesia Stock Exchange, namely www.idx.co.id and sampling techniques in this study using purposive sampling with an observation period starting from 2018-2021, so that the researcher obtained a sample of 128 companies. Based on the results of partial testing, executive character has a significant positive effect on tax avoidance and institutional ownership is able to moderate the influence of executive character on tax avoidance. Meanwhile, thin capitalization does not have a significant effect on tax avoidance and institutional ownership is unable to moderate the influence of thin capitalization on tax avoidance. For this reason, it is hoped that the next researcher can add other independent variables that are not used in this study.
| Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1)) | ||||||
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| Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi: |
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| Keywords / Kata Kunci: | Thin Capitalization, Karakter Eksekutif, Kepemilikan Institusional, Penghindaran Pajak | ||||||
| Subjects: | Perpajakan | ||||||
| Faculty: | Fakultas Ekonomi > Akuntansi S1 | ||||||
| Depositing User: | Ms Epi Lutpiyani | ||||||
| Date Deposited: | 10 Oct 2024 09:15 | ||||||
| Last Modified: | 10 Oct 2024 09:15 | ||||||
| URI: | http://repository.unismabekasi.ac.id/id/eprint/6833 |
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