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All Journal Jurnal Literasi Akuntansi
Devi Damasti Andhara Putri
Universitas Sarjanawiyata Tamansiswa
Economics, Econometrics & Finance Engineering Social Sciences

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Pengaruh Perencanaan Pajak dan Capital Intensity Terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Devi Damasti Andhara Putri
Jurnal Literasi Akuntansi Vol 3 No 2 (2023): Juni 2023
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v3i2.86

Abstract

Purpose: This study aims to examine tax planning and capital intensity on tax avoidance Method: The sampling technique used purposive sampling method based on certain criteria. The sample used in this study amounted to 14 mining sector companies for the period 2018-2020 which produced 42 sample data. Finding: Based on the data analysis that has been done, the results of the research show that tax planning has a negative effect on tax avoidance and capital intensity has a positive effect on tax avoidance. Novelty: This study integrates several topics regarding tax avoidance variables which are influenced by two variables, namely tax planning and capital intensity   Keywords: Tax Planning, Capital Intensity, Tax Avoidance
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