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All Journal Management Studies and Entrepreneurship Journal (MSEJ) Journal of Management and Administration Provision Journal of Universal Community Empowerment Provision Dedikasi: Jurnal Pengabdian Pendidikan dan Teknologi Masyarakat Dedikasi: Jurnal Pengabdian Pendidikan dan Teknologi Masyarakat
Kurniati, Sari
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Journal of Management and Administration Provision

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The Influence of Profitability, Leverage, Company Size, and Fixed Asset Intensity on Tax Avoidance in the Consumer Goods Industry Rois, Dimas Ilham Nur; Astungkara, Agni; Kurniati, Sari; Hasanah, Aini Nur
Journal of Management and Administration Provision Vol. 4 No. 2 (2024): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v4i2.360

Abstract

This research aims to analyze the influence of profitability, leverage, and asset intensity on tax avoidance. This research includes quantitative research using secondary data obtained from company annual reports. The population of this research is companies in the consumer goods and industrial sector listed on the Indonesia Stock Exchange (BEI) in 2020-2022. A total of 103 samples were selected using the purposive sampling method and analyzed using multiple linear regression. The research results show that profitability, leverage, and company size affect tax avoidance, while fixed asset intensity does not affect tax avoidance. The limitations of this research are still limited to the goods industry and consumption sectors.
Co-Authors Astungkara, Agni Endang Masitoh, Endang Hamidah, Raisa Aribatul Hasanah, Aini Nur istiqomah istiqomah Khoirunnisa, Afifah Marwati, Fithri Setya Mursito, Bambang Rois, Dimas Ilham Rois, Dimas Ilham Nur Suhendro Suhendro Yuli Chomsatu Samrotun