EFFECTS OF CAPITAL INTENSITY, THIN CAPITALIZATION AND FAMILY OWNERSHIP ON TAX AVOIDANCE (In Manufacturing Companies Listed on the Indonesian Stock Exchange 2013-2017)
Rachdian, Anissa Apriliani
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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%).
- International Journal