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All Journal Jurnal Manajemen Bisnis Kewirausahaan Jurnal Mahasiswa Manajemen dan Akuntansi
Watiyarrahmah Watiyarrahmah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Jurnal Manajemen Bisnis Kewirausahaan

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Pengaruh Intensitas Asset Tetap, Intensitas Modal, Pertumbuhan Penjualan dan Leverage terhadap Tax Avoidance Sari Yulyanti; Dirvi Surya Abbas; Imam Hidayat; Watiyarrahmah Watiyarrahmah
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 1 No. 3 (2022): Desember : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (105.539 KB) | DOI: 10.56910/jumbiwira.v1i3.256

Abstract

This study aims to examine the effect of fixed asset intensity, capital intensity, sales growth, and leverage on tax avoidance in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 period. The sampling technique used in this study is purposive sampling with the number of selected samples as many as 8 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that the intensity of fixed assets,capital intensity, sales growth (sales growth), profitability and leverage have a simultaneous effect on tax avoidance. Partially, the intensity of fixed assets has no effect, sales growth has a negative effect, and leverage has a positive effect on tax avoidance.
Co-Authors Abbas, Dirvi Surya Hamdani . Hesty Ervianni Zulaecha Imam Hidayat Risseu Rizkia Monika Sari Yulyanti