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Journal : GREENOMIKA

The Effect of Profitability, Leverage, Fixed Asset Intensity, Company Size, and Company Age Partially on Tax Avoindance Nur Inda Wulandari; Heni Agustina; Djoko Soelistya
GREENOMIKA Vol. 6 No. 1 (2024): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2024.06.1.8

Abstract

This study aims to analyze the effect of profitability, leverage, fixed asset intensity, company size, and company age partially on tax avoidance. This research is a type of quantitative research. The research population is food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sample of this study was 33 companies selected by purposive sampling method. While the data analysis method used is multiple linear regression analysis with normality test steps, multicollinearity test, heteroscedasticity test, autocorrelation test, linear regression test, and hypothesis testing. Based on this research, the following results were obtained: 1) profitability has a positive and significant effect on tax avoidance. 2) leverage has no effect on tax avoidance. 3) fixed asset intensity has no effect on tax avoidance. 4) company size has a positive and significant effect on tax avoidance. 5) company age has a negative and significant effect on tax avoidance.
Co-Authors Abda Abda Abdul Hadi Abdullah️ Abdullah️ Achmad Kanzul Fikri Ade Septiarisna Warindra Adiba Fuad Syamlan Aditya Ilham Maulana Afifah, Umu Afiyatur Rosyidah Agus Suharyanto Ahmad Irfan Rosyid Ajar Siswandono Akhsin Akhsin Angga Kurniawan Anshoriyah, Sofiyatul Ari Ginanjar Agustian Aries Kurniawan Asluchul Alif Azhari, Muhammad Hanafi Bayu Prasetyo, Bayu Beni Dwi Komara Bunga Suci Ramadhania Dinda Virgie Septiandari Donna Ari Novita Eka Lufitasari Elif Nashikhatul Maziyah Endale Asrat Endang Susilowati Euis Heryati Eva Decembrianita Eva Desembrianita Flora Grace Putrianti Hadi Ismanto Hasan basri Heni Agustina Husni Mubarok Ilham, Rachmad Imanda Ratining Putri Khoirul Anwar Liu, Yaoping Malikul Adil Man Yany Maretasari, Rina Masduqi Muhammad Moch Indah Hastomo Nugroho Mochklas, Mochamad Mu'minatus Sholichah Mu'minatus Sholichah Muhammad Ade Kurnia Harahap Muhammad Adi Dafit Muhammad Naufal Cahyo Mauluddin Muhammad Rosyihudin Muhammad Syafri, Muhammad Mukminatus Solichah Nabilah Nur Azizah Naim, Sidrotun Niswatin Nitawati, Elly Yuniar Nora Pitri Nainggolan Nugraha, Bambang Achmad Nur Aisyah Nur Cahyadi Nur Inda Wulandari Ode Mohammad Man Arfa Prihastuti, Riza Ratna Putra Panji Respati Rahmat Agus Santoso Retno Purwani Setyaningrum Retno, Bayu Riduansah Riduansah Risma Wahyuni Rosyihuddin, Muhammad Samsuddin, Harun Satria Pinandita Selamet Selamet Selamet Selamet Setyowati, Ely Sholichah, Mu'minatus Siti Hamiyah Siti Helmyati Slamet Asari Sri Suryanti Suhardi Suhardi Susilaningsih Suyoto Suyoto Suyoto Suyoto Suyoto Syarif, Diah Syartika Tri Aldiyanto Putra Triasmono Triasmono Tumirin Vilantika, Elok Wijayanti, Tri Cicik Wulandari Wulandari Yudhi Arifani Yusuf Mochammad Hidayatullah