Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Riset Multidisiplin Edukasi
Lisna Anggraini
Unknown Affiliation
Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH THIN CAPITALIZATION, DEBT POLICY, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Lisna Anggraini; Eka Rima Prasetya
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 8 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi Agustus 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i8.810

Abstract

This study aims to analyze the effect of , Debt Policy, and Capital Intensity on Tax Avoidance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Tax avoidance is a legal strategy for companies to minimize tax burdens through loopholes in existing regulations. The method used is a quantitative approach with secondary data obtained from the company's financial statements. This study uses purposive sampling, a sample of 20 companies, and a panel data regression analysis technique processed using EViews 12 software. The results of the study indicate that Debt Policy and Capital Intensity have a significant effect on Tax Avoidance, while  does not have a significant effect. Simultaneously, the three independent variables have a significant effect on Tax Avoidance. These findings can be used as consideration for tax regulators and companies in formulating fairer and more transparent tax strategies.
Co-Authors Eka Rima Prasetya