Capital Intensity and Tax Avoidance: A Case in Indonesia

1 komentar

Keywords : audit committee;board of commissioners;commissioners; corporate  social responsibility;institutional ownership; 

Abstract

This  study  examines  the  relationship  of  capital  intensity  as  a  moderating variable  to  the  relationship  of  tax  avoidance  in  Indonesia.  Here,  we  examined social  responsibility,  audit  committee,  the  board  of  commissioner,  proportion of  commissioner  board,  and  institutional  ownership,  as  the  parts  of  capital intensity  in  tax  avoidance  phenomena.  We  applied  purposive  sampling  to  gain data. A  totalsample  of  research  were  32  banking  data  listed  on  the Indonesia Stock Exchange. The result of the research shows that the auditcommittee and institutional  ownership  have  influenced  tax  avoidance,  while  capital  Intensity as the moderation variable has not got any significant effect on corporate social responsibility.

Link Download

Related Posts

1 komentar

  1. Borgata Hotel Casino & Spa - Bracket and Tickets - BBS
    Get Borgata Hotel Casino & Spa m2 슬롯 tickets for your next event or meeting at 바카라게임방법 the Hotel. 원주립카페 View 배팅 Borgata 바카라사이트 Event Center calendar, venue information, directions,

    BalasHapus

Posting Komentar

Subscribe Our Newsletter