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All Journal Jurnal Penelitian dan Evaluasi Pendidikan WARTA Profesi Pendidikan Dasar Suhuf Jurisprudence Law and Justice Sriwijaya Law Review JURNAL PENDIDIKAN ROKANIA Jurnal Ilmiah Mahasiswa Fakultas Ilmu Sosial & Ilmu Politik Jurnal Akuntansi dan Bisnis Jurnal Pendidikan dan Kebudayaan Plyometric : Jurnal Sains dan Pendidikan Keolahragaan International Journal of Economics and Management Sciences Jurnal Pelita PAUD
Harun Harun
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : International Journal of Economics and Management Sciences

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The Profitability, Capital Intensity, and Leverage, Their Effect on Tax Avoidance Ammara Fayyaz Prasetyo; Retno Indah Hernawati; Harun Harun
International Journal of Economics and Management Sciences Vol. 1 No. 1 (2024): February : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i1.1036

Abstract

Tax avoidance is an effort made by companies to reduce the amount of tax payable. The main source of state revenue is taxes, but tax avoidance that exploits legal loopholes to reduce the tax burden remains an issue on the Indonesia Stock Exchange during the period 2020 to 2024. This study aims to examine the effect of profitability, capital intensity, and leverage on tax avoidance. This study applies a quantitative research approach using secondary data obtained from annual financial reports published on the official website www.idx.co.id as well as from the respective company websites. The analytical method employed is multiple linear regression. The research population consists of property and real estate companies listed on the Indonesia Stock Exchange from 2020 to 2024, with a final sample of 92 observations selected through purposive sampling. The findings reveal that profitability and capital intensity significantly influence tax avoidance, whereas leverage shows no significant effect on tax avoidance.
Co-Authors Absori Absori Ammara Fayyaz Prasetyo Fitriana Tjiptasari Helena Nurfauziyah Kartika Ananda Luthfiana Ambarsari M. Hanif Al- Hakim Moh Ikbal Muhammad Nasir Nur Cholimah Phoenna Ath Thariq Retno Indah Hernawati Ruswa Darsono Siwi Widiastuti Wan Siti Adibah Wan Dahalan Yayan Wardiyanto