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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar
Khansa Fauziyyah
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PENGARUH LEVERAGE, CAPITAL INTENSITY, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Khansa Fauziyyah; Endang Mahpudin
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Processed
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.60093

Abstract

Taxes are one of the main sources of state revenue that plays an important role in financing development. However, the practice of tax avoidance is still a concern because it can reduce the potential for state tax revenue. This study aims to analyze the influence of leverage, capital intensity, and company size on tax avoidance in transportation and logistics sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This study uses a quantitative approach with secondary data obtained from the company's financial statements. The sampling technique used purposive sampling so that 16 companies were obtained with a total of 64 observations. Data analysis was carried out using panel data regression with the help of the EViews 12 application. Based on the results of the model selection test, the Random Effect Model (REM) is the most suitable model to use. The results of the study show that leverage, capital intensity, and company size partially have no effect on tax avoidance. In addition, the results of the simultaneous test showed that the three independent variables together also had no effect on tax avoidance. These findings indicate that tax avoidance practices in transportation and logistics companies during the study period were not influenced by the level of leverage, the amount of investment in fixed assets, and the size of the company.
Co-Authors Endang Mahpudin