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All Journal I-Finance Journal
Rika Damai Yanti
Universitas Islam Negeri Raden Intan Lampung
Economics, Econometrics & Finance

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THE INFLUENCE OF LEVERAGE, CAPITAL INTENSITY, AND THIN CAPITALIZATION ON TAX AVOIDANCE IN ISLAMIC PERSPECTIVE Rika Damai Yanti; Dinda Fali Rifan; Taufiqur Rahman
I-Finance Journal Vol 11 No 1 (2025): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v11i1.28887

Abstract

This study aims to determine the effect of leverage, capital intensity, and thin capitalization on tax avoidance in an Islamic perspective on food and beverage companies listed on the ISSI in 2019-2024. The approach used is quantitative with a population of 29 companies. The sample was selected through purposive sampling and obtained 8 companies with a total of 48 observations. Data analysis using panel data regression with chow test, hausman test, LM test, as well as multicollinearity, heteroscedasticity, F test, t test, and coefficient of determination (R²). The results showed that based on the chow, hausman, and LM tests, the appropriate model is the Random Effect Model (REM). Leverage has a significant negative effect on tax avoidance, capital intensity has an insignificant positive effect on tax avoidance, while thin capitalization has a significant positive effect on tax avoidance. Simultaneously, leverage, capital intensity, thin capitalization affect tax avoidance. The conclusion that can be drawn is that partially only leverage and thin capitalization have an effect on tax avoidance, while capital intensity has no effect. But simultaneously leverage, capital intensity, thin capitalization affect tax avoidance  
Co-Authors Dinda Fali Rifan Taufiqur Rahman