Lina Herlina

The Effect of Accounting Conservatism, Capital Intensity on Tax Avoidance with Independent Commissioners as Moderating Variables

Lina Herlina & Triyani Budyastuti · Asian Journal of Economics, Business and Accounting · 2023

This research aims to provide light on how accounting conservatism and capital intensity influence tax avoidance, and how the existence of independent commissioners acts as a moderators component in this connection. This study employs a causal quantitative methodology. This resea...