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All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) JPM: JURNAL PENGABDIAN MASYARAKAT Journal of Social Responsibility Projects by Higher Education Forum International Journal of Economics and Management
Akmal, Oktafiana
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Journal : Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN)

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The Effect of Profitability, Leverage and Capital Intensity on Tax Avoidance (Study of Non Cyclicals Consumer Sector Companies Listed on the IDX in 2019-2023) Akmal, Oktafiana
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 03 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v4i03.701

Abstract

From 2019 to 2023, this study will look at the consumer non-cyclicals sector companies listed on BEI to see how tax avoidance is influenced by profitability, leverage, and capital intensity. In this study, profitability, leverage, and capital intensity are treated as independent variables. To the contrary, tax evasion is the dependent variable here. The Purposive Sampling method is utilised in the sampling technique. Out of 135 samples, 27 were deemed to have met the criteria. The statistical package SPSS, version 26, along with its multiple linear regression analysis tools, was used to process the data for this study. This study found that tax evasion is affected by profitability, leverage, and capital intensity all at once. Tax avoidance is affected by capital intensity and profitability to a lesser extent than by leverage.
Co-Authors Agustin, Kevin Muhammad Syahrizal Ongah, Harun shara, yuni Sutarno Sutarno