Analisis Determinan Tax Avoidance Pada Perusahaan Sub Sektor Farmasi

Adrian Setia Putra (Fakultas Ekonomi, Universitas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia)
Fatmawati Zahroh (Fakultas Ekonomi, Universitas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia)

Jurnal Akademi Akuntansi (JAA)
Vol. 6 No. 2 (2023): Jurnal Akademi Akuntansi (JAA)

Purpose: Tax avoidance is a legal practice because it is carried out using procedure that do not violate tax law and regulation. Even so, wen companies implement tax avoidance, the state revenue can be reduced from the intended target. The study aimed to determine the effects of Profitability, Earnings Management, Solvency; Capital Intensity; and Inventory Intensity on Tax Avoidance. Methodology/Approach: Quantitative data were used in study. The samples used were 7 pharmaceutical subsector manufacturing companies listed on the IDX 2017-2022 with purposive sampling techniques, so that 42 data were obtained. The analysis technique used multiple linear regression with the SPSS program version 25. Findings: The results partially show that Profitability, Capital Intensity, and Inventory Intensity affect Tax Avoidance. The Earnings Management and Solvency variables had not affect on Tax Avoidance. Simultaneously the variables of Profitability; Earnings Management; Solvency; Capital Intensity; and Inventory Intensity affect Tax Avoidance.