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All Journal Jurnal Paradigma Akuntansi
Thalia Gracella Leoginta
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Economics, Econometrics & Finance Social Sciences

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PENGARUH CAPITAL INTENSITY, LEVERAGE DAN LIQUIDITY TERHADAP TAX AVOIDANCE CONSUMER NON-CYCLICALS 2022-2024 Thalia Gracella Leoginta; Rini Tri Hastuti
Jurnal Paradigma Akuntansi Vol. 8 No. 4 (2026): Oktober 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i4.39076

Abstract

This study aims to analyze the effect of capital intensity, leverage, and liquidity on the level of tax avoidance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The study employs secondary data with a sample of 69 companies. The sampling method used is purposive sampling, while data analysis is conducted using E-Views 12 software. The results indicate that leverage do not have a significant effect on tax avoidance. Meanwhile, capital intensity and liquidity is found to have a positive and significant effect on tax avoidance.
Co-Authors Rini Tri Hastuti