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All Journal BASKARA: Journal of Business and Entrepreneurship Jurnal Ekonomi JRAP (Jurnal Riset Akuntansi dan Perpajakan) Riset Ilmu Manajemen Bisnis dan Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Indonesian Journal of Economics and Strategic Management Jurnal Ekonomi, Akuntansi dan Perpajakan
Amor Marundha
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : Jurnal Ekonomi, Akuntansi dan Perpajakan

 1 
Pengaruh Capital Intensity, Thin Capitalization, dan Profitability terhadap Tax Avoidance Emiten Consumer Non-Cyclicals Bursa Efek Indonesia Periode 2019-2023 Siti Maisa Zahara; Amor Marundha; Maidani Maidani
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 1 (2025): Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i1.852

Abstract

This study aims to test and analyze the effect of capital intensity, thin capitalization, and profitability on tax avoidance. The research method uses quantitative research. Types and sources of data in research with the audit reports of non-cyclical consumer issuers on the Indonesia Stock Exchange for the 2019-2023 period. The sampling technique used was purposive sampling method and obtained 170 observations. Data processing in this study using Eviews 13. It can be concluded that capital intensity has a positive and significant effect on tax avoidance, thin capitalization has a negative but insignificant effect on tax avoidance, and profitability has a negative and significant effect on tax avoidance.
Co-Authors Adrian Muluk Ahmad Yani Anissa Pujiwaty Arna Suryani Aureta Zhabila Eka Putri Azzahra Nabilla Cahyadi Husadha Caska - Cut Zia Auralia Dwi Intan Erdiyanti Eva Herianti Ichwan Arifin Juita Tanjung Maidani, Maidani Nera Marinda Machdar Nora, Liza Ranisyia dinda alfirani RR. Ella Evrita Hestiandari Rudiatin, Endang Salahuddin Al Ayubi Siti Maisa Zahara Widarto Racbini