THE EFFECT OF THIN CAPITALIZATION, CAPITAL INTENSITY, FINANCIAL DISTRESS ON TAX AGGRESSIVENESS WITH AUDIT QUALITY AS MODERATING VARIABLES
Abstract
This study examined factors affecting tax aggressiveness, such as thin capitalization, capital intensity, financial distress. It also examines the relationship between audit quality moderating tax aggressiveness with thin capitalization, capital intensity, and financial distress. The population in this study are companies in the industrial sub-sector in 2016-2020, with a total sample of 37 companies. The analysis technique uses the panel data regression method. Thin capitalization has a positive effect on tax aggressiveness, capital intensity and financial distress do not affect tax aggressiveness, audit quality can weaken thin capitalization on tax aggressiveness, audit quality can strengthen the capital intensity and financial distress on tax aggressiveness.
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Copyright (c) 2022 Proceeding of Jakarta Economic Sustainability International Conference Agenda
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Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta
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Email: jiefes@upnvj.ac.id
This work is licensed under a Creative Commons Attribution 4.0 International License.