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All Journal Indonesian Journal of Business and Entrepreneurship (IJBE) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Airlangga Journal of Innovation Management Jurnal Pengabdian Masyarakat Bangsa El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Teti Haryati
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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The Influence of Capital Intensity, Political Cost, and Financial Distress on Tax Avoidance in Coal Mining Companies in Indonesia 2014-2020 Ari Minarwan; Teti Haryati
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6478

Abstract

This study aims to determine the effect of capital intensity, political cost, and financial distress on tax avoidance in companies listed on the Indonesia Stock Exchange. This study uses a samples of mining companies in the mining coal sector who listed on the IDX during the 2014-2020 period. The data in this research are secondary data obtained fromwww.idx.co.id, datacollection techniques using purposive sampling method, then processed in Eviews 10. In analyzing the data, the researcher conducts descriptive statistics techniques, classical assumption tests, multiple linear regression, and hypothesis testing. Based on the results of hypothesis testing, it was found that capital intensity has negative influence on tax avoidance, political cost has no influence on tax avoidance, and financial distress has positive influence on tax avoidance.
Co-Authors Ari Minarwan Aulia, Ika Awalia, Riska Djacinta Sephia Putri Nurfitria, Nurfitria Rizal Syarief Wahyuni, Hilda Yudha Heryawan Asnawi