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All Journal Community: Jurnal Hasil Penelitian dan Pengabdian Masyarakat
Endah Salsabilla Putri
Universitas Singaperbangsa Karawang
Education Public Health Social Sciences

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The Influence of Profitability, Capital Intensity, and Leverage on Tax Avoidance in Palm Oil Companies Listed on the Indonesia Stock Exchange (IDX) from 2020–2024 Endah Salsabilla Putri; Raden Nasution; Rizke Wiliyanti
Community: Jurnal Hasil Penelitian dan Pengabdian Masyarakat Vol. 5 No. 1 (2026): Action Research and Community Development
Publisher : Perkumpulan Dosen Tarbiyah Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/community.v5i1.401

Abstract

This study aims to analyze the influence of profitability, capital intensity, and leverage on tax avoidance in palm oil companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The study employs a quantitative approach using secondary data in the form of annual financial reports. From a population of 29 companies, 14 were selected via purposive sampling, resulting in 70 observations. After excluding three outlier observations, 67 observations were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics 25. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR), while profitability, capital intensity, and leverage are proxied by the Return on Assets (ROA), Capital Intensity Ratio (CIR), and Debt to Equity Ratio (DER), respectively. The results indicate that profitability has a significant negative effect on tax avoidance, capital intensity has no significant effect, and leverage has a significant negative effect on tax avoidance. Simultaneously, profitability, capital intensity, and leverage have a significant influence on tax avoidance, with an Adjusted R-squared value of 0.130, indicating that the model explains 13% of the variation in tax avoidance.
Co-Authors Raden Nasution Rizke Wiliyanti