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All Journal Jurnal Ilmiah Raflesia Akuntansi
Rilis Anisatun Nasriyah
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Economics, Econometrics & Finance

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Determinasi Tax Avoidance Melalui Capital Intensity, Sales Growth, Leverage dan Komite Audit Rilis Anisatun Nasriyah; Ahmad Hijri Alfian
Jurnal Ilmiah Raflesia Akuntansi Vol 12 No 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1336

Abstract

This study uses a quantitative approach using secondary data from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period, with 180 samples selected through a purposive sampling technique. The analysis was conducted using multiple linear regression with SPSS version 26. The results indicate that capital intensity has a negative and significant effect on tax avoidance; sales growth and leverage have a positive and significant effect; and the audit committee has a negative but insignificant effect.
Co-Authors Ahmad Hijri Alfian