NOVIYANTI, TIARA (2025) PENGARUH UKURAN PERUSAHAAN DAN INTENSITAS ASET TETAP TERHADAP TAX AVOIDANCE DENGAN UMUR PERUSAHAAN SEBAGAI VARIABEL PEMODERASI. S1 thesis, Universitas PGRI Madiun.
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Abstract
This study aims to analyze the influence of company size and fixed asset intensity on tax avoidance, with company age as a moderating variable, conducted on companies in the property and real estate sector listed on the Indonesia Stock Exchange from 2020-2024. This is a quantitative study where data is processed using SPSS 25. The population in this study consists of companies in the property and real estate sector that have gone public and published financial reports on the Indonesia Stock Exchange during the period 2020-2024. The sample was determined using purposive sampling. There are 56 company samples in this study. This study employs multiple linear regression analysis and Moderated Regression Analysis (MRA). The results indicate that, partially, company size does not significantly influence tax avoidance, while fixed asset intensity has a positive and significant effect on tax avoidance. Company age cannot moderate the influence of company size on tax avoidance. However, company age can moderate the influence of fixed asset intensity on tax avoidance.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Company Size; Fixed Asset Intensity; Tax Avoidance; Company Age |
| Subjects: | A Social Sciences > HB Economic Theory A Social Sciences > HF Commerce > HF5601 Accounting A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | TIARA NOVIYANTI TIARA |
| Date Deposited: | 02 Oct 2025 08:20 |
| Last Modified: | 02 Oct 2025 08:20 |
| URI: | http://eprint.unipma.ac.id/id/eprint/5114 |
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