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All Journal Jurnal Ekonomi Trisakti
Alifia Novanda Susan
Fakultas Ekonomi dan Bisnis, Universitas Trisakti
Economics, Econometrics & Finance

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PENGARUH LEVERAGE, CAPITAL INTENSITY, SALES GROWTH, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE Alifia Novanda Susan; Amir Faizal
Jurnal Ekonomi Trisakti Vol. 3 No. 1 (2023): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i1.15878

Abstract

The purpose of this research was to test and analyze the effect of leverage, capital intensity, sales growth, and institutional ownership on tax avoidance. The Effective Tax Rate (ETR) is used as a measure of tax avoidance. This study used a quantitative method with secondary research data obtained from the Indonesia Stock Exchange (IDX). The population of this study is energy sector companies (oil, gas & coal mining sub-sector) listed on the Indonesia Stock Exchange (IDX) in 2018-2021, by selecting the sample, namely the purposive sampling method, 16 companies were obtained with a 4-year research period and obtained a total of observations 64 research samples. The results of the analysis show that capital intensity, sales growth, and institutional ownership have a significant positive effect on tax avoidance. Meanwhile, leverage has no effect on tax avoidance.
PENGARUH LEVERAGE, CAPITAL INTENSITY, SALES GROWTH, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE Alifia Novanda Susan; Amir Faizal
Jurnal Ekonomi Trisakti Vol. 3 No. 1 (2023): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i1.15878

Abstract

The purpose of this research was to test and analyze the effect of leverage, capital intensity, sales growth, and institutional ownership on tax avoidance. The Effective Tax Rate (ETR) is used as a measure of tax avoidance. This study used a quantitative method with secondary research data obtained from the Indonesia Stock Exchange (IDX). The population of this study is energy sector companies (oil, gas & coal mining sub-sector) listed on the Indonesia Stock Exchange (IDX) in 2018-2021, by selecting the sample, namely the purposive sampling method, 16 companies were obtained with a 4-year research period and obtained a total of observations 64 research samples. The results of the analysis show that capital intensity, sales growth, and institutional ownership have a significant positive effect on tax avoidance. Meanwhile, leverage has no effect on tax avoidance.
Co-Authors Amir Faizal