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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan MOVE: Journal of Community Service and Engagement Jurnal Keuangan dan Perbankan(KEBAN) LAWSUIT JURNAL PERPAJAKAN Jurnal Pengabdian Masyarakat Bhinneka Jurnal Akuntansi Manajemen (JAKMEN) Jurnal Pengabdian Masyarakat Bangsa Kajian Akuntansi Adpebi Science Series
Nailufaroh, Lulu
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Journal : Jurnal Keuangan dan Perbankan(KEBAN)

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The Impact of Leverage, Managerial Ownership, and Capital Intensity on Tax Avoidance Nailufaroh, Lulu; Suprihatin, Neneng Sri; Mahardini, Nikke Yusnita
Jurnal Keuangan dan Perbankan (KEBAN) Vol. 1 No. 2 (2022): Januari-Juni
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.902 KB) | DOI: 10.30656/jkk.v1i2.4490

Abstract

The purpose of this study is to examine the effect of Leverage, managerialownership and capital intensity on tax avoidance in real estate companies listedon the Indonesia Stock Exchange for in 2017-2019. Determination of samplesusing purposive sampling method and obtaining 23 companies with certaincriteria. The analysis technique used in this study is multiple linear regression.The results showed that the leverage and capital intensity have no significanteffect on tax avoidance. While management ownership has a significant effect ontax avoidance
The Impact of Leverage, Managerial Ownership, and Capital Intensity on Tax Avoidance Nailufaroh, Lulu; Suprihatin, Neneng Sri; Mahardini, Nikke Yusnita
Jurnal Keuangan dan Perbankan (KEBAN) Vol. 1 No. 2 (2022): Januari-Juni
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jkk.v1i2.4490

Abstract

The purpose of this study is to examine the effect of Leverage, managerialownership and capital intensity on tax avoidance in real estate companies listedon the Indonesia Stock Exchange for in 2017-2019. Determination of samplesusing purposive sampling method and obtaining 23 companies with certaincriteria. The analysis technique used in this study is multiple linear regression.The results showed that the leverage and capital intensity have no significanteffect on tax avoidance. While management ownership has a significant effect ontax avoidance
Co-Authors Dian Maulita, Dian Framita, Dien Sefty Hernengsih Mahardini, Nikke Yusnita Natasyannisa, Tania Neneng Sri Suprihatin, Neneng Sri Wati, Chinta Wijaya, Herman