PENGARUH THIN CAPITALIZATION TERHADAP TAX AVOIDANCE DIMODERASI GENDER DIVERSITY

SEPTIANI, RATIH ISTIK (2025) PENGARUH THIN CAPITALIZATION TERHADAP TAX AVOIDANCE DIMODERASI GENDER DIVERSITY. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study examines the impact of thin capitalization (a higher debt-to equity ratio) on tax avoidance, with gender diversity as a moderating variable. Thin capitalization is often used to reduce taxes through interest expenses, which is concerning as it can erode the country's tax base. Gender diversity in management is assumed to influence tax avoidance practices due to differences in perspectives. This quantitative study uses secondary data from financial reports of 61 non financial companies listed on the Indonesia Stock Exchange from 2019 to 2023, resulting in 305 observations. The data was analyzed using multiple linear regression and moderation regression analysis (MRA) with SPSS 22. The results show that thin capitalization significantly encourages tax avoidance, meaning that the more debt a company has, the higher its tendency to avoid taxes. However, gender diversity does not moderate this relationship, indicating that the presence of women does not affect tax avoidance.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Key Terms: Tax Avoidance; Thin Capitalization; Gender Diversity.
Subjects:	A Social Sciences > HG Finance A Social Sciences > HJ Public Finance
Divisions:	Fakultas Keguruan dan Ilmu Pendidikan > Pendidikan Akuntansi
Depositing User:	SEPTIANI RATIH ISTIK
Date Deposited:	19 Aug 2025 05:02
Last Modified:	19 Aug 2025 05:02
URI:	http://eprint.unipma.ac.id/id/eprint/4251

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