PENGARUH LEVERAGE, PROFITABILITAS, INTENSITAS MODAL DAN INTENSITAS PERSEDIAAN TERHADAP TAX AVOIDANCE

Surya Rangga Nayotama, Juli Muwarni

Abstract


The aim of the research is to determine the effect of leverage, profitability, capital intensity and inventory intensity on tax avoidance. This research was conducted on mining companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The data used is secondary data in the form of mining company annual financial reports for 2019-2022 which can be accessed via www.idx.co.id and the company website. The population of this research is all mining companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period with a total of 63 companies. The sampling technique used a purposive sampling method to obtain 21 companies. The data analysis technique uses multiple regression analysis. Data was processed using the SPSS Version 24 program. The results of this research are that the Leverage variable has no effect on Tax avoidance. Profitability variables influence Tax Avoidance. Capital Intensity has no effect on Tax Avoidance. Inventory Intensity has no effect on Tax Avoidance. Keywords: Leverage, Profitability, Capital Intensity, Inventory Intensity, Tax Avoidance

Full Text:

PDF

References


Dayanara, L., Titisari, K. H., & Wijayanti, A. (2020). Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Dan Capital Intensity Terhadap Penghindaran Pajak Pada Perusahaan Barang Industri Konsumsi Yang Terdaftar Di Bei Tahun 2014 – 2018. Jurnal Akuntansi Dan Sistem Teknologi Informasi,15(3),301–310.Https://Doi.Org/10.33 061/Jasti.V1 5i3.36 93

Dwiyanti, I. A. I., & Jati, I. K. (2019). Pengaruh Profitabilitas, Capital Intensity, Dan Inventory Intensity Pada Penghindaran Pajak. E-Jurnal Akuntansi, 2293. Https://Doi.Org/10. 24843 /Eja.2019.V27.I03.P24

Jensen, M., & Meckling, W. (2012). Theory Of The Firm: Managerial Behavior, Agency Costs, And Ownership Structure. The Economic Nature Of The Firm: A Reader, Third Edition, 283–303. Https://Doi.Org/10.1017/Cbo9780511817410.023

Muzakki, M. R. (2015). Pengaruh Corporate Social Resposibility Dan Capital Intensity Terhadap Agrevitas Pajak. In Diponegoro Journal Of Accounting (Vol. 4, Issue 4).

Noviyani, E., & Muid, D. (2019). Pengaruh Return On Assets, Leverage, Ukuran Perusahaan, Intensitas Aset Tetap, Dan Kepemilikan Institusional Terhadap Penghindaran Pajak. Diponegoro Journal Of Accounting, 8(3), 1–11.

Saputro, D. A., Dudi Pratomo, S.E.T., M. A., & Kurnia, S.Ab., M. . (2018). Pengaruh Leverage ( Dar ), Capital Intensity Dan Inventory Intensity Terhadap Tax Avoidance ( Studi Pada Perusahaan Makanan Dan Minuan Di Bursa Efek Indonesia ( Bei ) Tahun 2011-2015. Jurnal Ekonomi Akuntansi, 5(1), 713–719.

Sinaga, R., & Malau, H. (2021). Pengaruh Capital Intensity Dan Inventory Intensity Terhadap Penghindaran Pajak. Jurnal Ilmiah Mahasiswa Manajemen, Bisnis Dan Akuntansi (Jimmba), 3(2), 311–322. Https://Doi.Org/10.32639/Jimmba.V3i2.811


Refbacks

  • There are currently no refbacks.


 

 

 

 

 

 

 

Editorial Office:

Universitas PGRI Madiun

Kampus 3 Lantai 2

Fakultas Ekonomi dan Bisnis

Jl. Auri no. 14-16 Madiun