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All Journal ACCRUALS (Accounting Research Journal of Sutaatmadja)
Meiliana Rosa Indah
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE FACTORS AFFECTING TAX AVOIDANCE Febriani Cristina Susianti Magdalena; Meiliana Rosa Indah
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 01 (2024): Accruals Edisi Maret 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i01.1036

Abstract

This study examine the effects of capital intensity, net profit margin, leverage, corporation risk and firm size on tax avoidance. This study uses a sample of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This study using a purposive sampling method with a sampling of 75 firms. This study use panel data regression analysis. The results are capital intensity, net profit margin, leverage, and corporation risk have no significant effect on tax avoidance. Meanwhile, firm size has a significant effect on tax avoidance.
Co-Authors Magdalena, Febriani Cristina Susianti