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All Journal JURNAL EKONOMIKA INDONESIA
Rany Gesta Putri Rais
FEB Unimal
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science

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PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Rany Gesta Putri Rais; Nur Afni Yunita; Muhammad Yusra
JURNAL EKONOMIKA INDONESIA Vol 12, No 1 (2023): Ekonomika Indonesia
Publisher : LPPM Universitas Malikussaleh – Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/ekonomika.v12i1.12195

Abstract

This study aims to determine the effect of profitability, leverage, company size, institutional ownership and capital intensity on tax avoidance in multinational companies in the mining sector listed on the Indonesia Stock Exchange in 2018-2020. The sample selection technique used was purposive sampling and obtained 15 companies as samples. The data analysis method used is multiple linear regression analysis. The results of this study indicate that partially profitability, leverage, firm size and capital intensity have no effect on tax avoidance, while institutional ownership affects tax avoidance in multinational companies in the mining sector listed on the IDX in 2018-2020
Co-Authors Nur Afni Yunita Yusra, Muhammad