Helmi, Ade (2025) Pengaruh Thin Capitalization, Capital Intencity, Dan Firm Size Terhadap Tax Avoidance Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bei. Other thesis, Universitas Islam Riau.

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Abstract

This research aims to determine the influence of Thin Capitalization, Capital Intensity, and firm size on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange for the period 2021-2023. This research is a quantitative study. The data analysis tool used is the multiple linear regression analysis method using SPSS 30. The sample in this study used the purposive sampling method. Based on the purposive sampling method, a total of 183 samples were obtained from 61 property and real estate companies. However, there were 86 outlier samples that caused the number of observations to decrease, resulting in the total research sample being reduced to 97 samples. The research results with partial tests show that thin capitalization and capital intensity affect tax avoidance, while firm size does not affect tax avoidance. The results of the simultaneous test show that thin capitalization, capital intensity, and firm size collectively influence tax avoidance.

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