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All Journal Jurnal Paradigma Akuntansi
Mianti
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Economics, Econometrics & Finance Social Sciences

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PENGARUH PROFITABILITY, LEVERAGE DAN CAPITAL INTENSITY PERUSAHAAN DI BEI TERHADAP TAX Mianti; Santioso, Linda
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.35002

Abstract

The purpose was conducted to find out how influential profitability, financial leverage, capital intensity to tax avoidance. The data used in this study is secondary data from companies in the raw goods and health sectors that are listed on the BEI in 2019-2021. The sample is formed a purposive sampling and 34 companies were obtained. The data was processed using SPSS version 16 software. According from this study, financial leverage has a negative and significant influential to tax avoidance. Meanwhile, profitability, capital intensity have a negative and insignificant influential to tax avoidance.
Co-Authors Linda Santioso