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All Journal Jurnal Paradigma Akuntansi
Laihah, Lala Atul
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Economics, Econometrics & Finance Social Sciences

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PENGARUH PROFITABILITAS, LEVERAGE, SALES GROWTH DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Laihah, Lala Atul; Widyasari, Widyasari
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31427

Abstract

The purpose of this study is to identify the effect of Profitability, Leverage, Sales growth and Capital intensity on Tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. The technique in this study used a nonprobability sampling approach with purposive sampling technique aimed at obtaining samples in study using 17 manufacturing companies as research samples. The results contained in this study conclude that there is a significant influence between the independent variables, namely Profitability, Leverage, and Capital intensity on Tax avoidance. While the independent variable Sales growth there is no significant effect on Tax avoidance.
Co-Authors Widyasari Widyasari, Widyasari