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All Journal Jurnal Ekonomi, Akuntansi dan Perpajakan
Eprilya Setyorini
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Economics, Econometrics & Finance

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Pengaruh Profitabilitas, Sales Growth, Beban Pajak Tangguhan, dan Capital Intensity terhadap Tax Avoidance Eprilya Setyorini; Indah Rahayu Lestari
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 1 (2025): Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i1.859

Abstract

This research aims to determine the effect of profitability, sales growth, deferred tax expense, and capital intensity on tax avoidance. The object of this study consists of manufacturing companies in the non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) in the financial statements during the period from 2020 to 2023. The sampling technique in this study used purposive sampling method which resulted in a total sample of 67 companies. The analysis technique used is multiple linear regression analysis using SPSS version 22.0 software. The results of this study indicate that profitability, sales growth, and capital intensity have a negative and significant effect on tax avoidance, meanwhile deferred tax expense has no a significant effect on tax avoidance.
Co-Authors Indah Rahayu Lestari