EconBank : Journal Economics and Banking
Vol 1 No 2 (2019): October

Pengaruh Leverage, Profitabilitas, Capital Intensity, Manajemen Laba Terhadap Penghindaran Pajak

Ahmad Rifai (STIE Bank BPD Jateng, Semarang)
Suci Atiningsih (STIE Bank BPD Jateng, Semarang)

Article Info

Publish Date
21 Oct 2019

Abstract

The purpose of this study is knowing the effect of leverage, profitability, capital intensity, and earnings management on tax avoidance. The period of this study is 5 (five) years, from 2013 to 2017. The data used are secondary data. The population is mining sector companies listed on the Indonesia Stock Exchange from 2013 to 2017 with a total of 47 companies. The sample selection is determined by the purpose sampling method and the samples used are 11 companies with a total of 55 data. The data analysis method is multiple linear regression. The results of the study that profitability, capital intensity, and earnings management negatively affect tax avoidance. Leverage has no effect on tax avoidance

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Journal Info
EconBank : Journal Economics and Banking
Website

Abbrev

econbank

Publisher

Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Subject

Economics, Econometrics & Finance Social Sciences

Description

Econbank is a Journal of Economics and Banking published by the School of Economics and Business (STIE) of Bank BPD Jateng as a place for publishing research results and concepts in the fields of Economics and Banking. Ecobank focuses on research articles or papers relevant to the economic, ...