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Sugi Suhartono
Institut Bisnis Dan Informatika Kwik Kian Gie
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Faktor-faktor yang Mempengaruhi Tax Avoidance pada Perusahaan Properti dan Real Estate di Bursa Efek Indonesia Periode 2019 – 2022 Bonita, Brigitta Valencia; Suhartono, Sugi
Global Research on Economy, Business, Communication, and Information Vol. 2 No. 1 (2024): Mei - Oktober 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/grebuci.v2i1.1752

Abstract

Taxes for companies are a burden that can reduce company profits, while taxes for the state are revenues that will be used to finance state spending. This difference in interests causes managers to avoid taxes. The aim of this research is to determine the effect of profitability, capital intensity, inventory intensity, leverage, and company size on tax avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange in the 2019 - 2022 period. There are 11 property and real estate companies who meet the criteria for taking samples for testing. This research uses SPSS 26 to carry out data analysis such as descriptive statistical analysis, pooling test, classical assumption test, multiple liner regression test, and hypothesis testing. The conclusion in this research is that profitability, capital intensity and inventory intensity have no effect on tax avoidance, leverage and company size have an effect on tax avoidance.
Co-Authors Adi Saputro, Jevontius Aldrin Winata Aldy Mardanny Aleksander, Gabriel Angel Putri Angeline, Patricia Ari Hadi Prasetyo Arshinta Chandra Sari Bonita, Brigitta Valencia Bonnie Mindosa Carmel Meiden Carmel Meiden Carmel Meiden CARMEL MEIDEN David Halim Dergibson Siagian Dina Nurhasanah Elis Sondang Dasawaty Elisabeth Vita Mutiarawati Evangelista Febby Felicia Chrisantha Felicia Siswanto Fenny Putrianti Fransisca, Veronica Grace, Cecilia Kezia Octaviani Kristianto, Andreas Bayu Leonard Pangaribuan Lily Harjati Lionardi, Margaretha Maria Katharina Sare Meidy Aurora Caesaria Mulyani Mulyani Nangoy, Gavriel Faith Natania, Clarissa Novertasya Jessica Prima Apriwenni Puspitasari, Agnes Putri, Viona Putrianti, Fenny Putrianti, Fenny Raka Raka Rondonuwu, Kezia Hany Josefin Setiawan, Johan Simorangkir, Melyanti Sri Handoko Sakti Stefany Natasha Adrea Suatmi, Bernadetta Dwi Triyani, Yustina Veliska Florence Vika Hendraswari Viony Sinatraz Winata, Liana Angelina Yosef Dema Yulianni Yulianni Yustina Triyani Zulfikar Ikhsan Pane