EFFECTS OF CAPITAL INTENSITY, THIN CAPITALIZATION AND FAMILY OWNERSHIP ON TAX AVOIDANCE (In Manufacturing Companies Listed on the Indonesian Stock Exchange 2013-2017)
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Date
2020
Journal Title
Journal ISSN
Volume Title
Publisher
Solid State Technology Volume: 63 Issue: 4
Abstract
This study aims to analyze the effects of capital intensity, thin capitalization
and family ownership on tax avoidance. The unit of analysis is manufacturing
companies listed on the Indonesia Stock Exchange for the period of 2013-
2017, with a total of 235 samples through sampling techniques. There are two
ways in analyzing data, namely quantitative and qualitative. Firstly,
quantitative analysis consists of two methods, namely regression and
correlation with the SPSS v.21 Software program. Secondly, qualitative
analysis, based on theory and rationality, is used to complement quantitative
analysis results. The results indicate that Tax Avoidance is partially
influenced by Capital Intensity (2.54%), Thin Capitalization (3.37%) and by
Family Ownership (13.11%).
Description
Keywords
Capital Intensity, Thin Capitalization, Family Ownership, Tax Avoidance