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All Journal Jurnal Penelitian Pendidikan Guru Sekolah Dasar Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Environmental Science Sustainable Jurnal Pengabdian dan Pemberdayaan Masyarakat Kepulauan Riau (JPPM KEPRI) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Business and Economic Publication
Rahmawati, Vivi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Current : Jurnal Kajian Akuntansi dan Bisnis Terkini

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PENGHINDARAN PAJAK DI INDONESIA: FAKTOR PROFITABILITAS, INTENSITAS MODAL DAN INTENSITAS PERSEDIAAN : TAX AVOIDANCE IN INDONESIA: PROFITABILITY FACTORS, CAPITAL INTENSITY AND INVENTORY INTENSITY Rahmawati, Vivi; Indah Hernawati, Retno
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.681-693

Abstract

This research aims to identify the effect of profitability, capital intensity and inventory intensity on tax avoidance in mining companies listed on the Indonesian Stock Exchange from 2019 to 2023. This research is quantitative research using secondary data in the form of company annual financial reports obtained from the official website is www.idx.co.id as well as the official website of each mining company. The analysis technique is multiple linear regression. The population is mining sector companies listed on the IDX in the period 2019 to 2023 and a sample of 112 data was obtained using the purposive sampling. The results show that profitability has influence on tax avoidance, that a greater level of profitability will increase the company's potential to avoid tax.  On the other hand, capital intensity and inventory intensity have no influence on tax avoidance. The companies invest their assets in the fixed assets and inventory are not always used as a reduction in the tax burden but are used as company operational costs.
Co-Authors Akbar, Nur Faisal Almaida, Ines Amarly, Yusuf Andre Cahyani, Dian Anik Chotimah, Ima Chusnul Indah Hernawati, Retno Maulana, Faisal Oktobery, - Pramana, Asteria Narulita RACHMADYANTI, PUTRI Rafel, Hizkia Rahayu, Agustina Puji Rahmat Hidayat Ratnasari, Ardiana Vita Samrotul Zanah, Shofa Siti Munawaroh Tia Lestari, Tia Widia Astuti