JURNAL EKONOMIKA INDONESIA
Vol 12, No 1 (2023): Ekonomika Indonesia

PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE

Rany Gesta Putri Rais (FEB Unimal)
Nur Afni Yunita (FEB Unimal)
Muhammad Yusra (FEB Unimal)

Article Info

Publish Date
24 Jul 2023

Abstract

This study aims to determine the effect of profitability, leverage, company size, institutional ownership and capital intensity on tax avoidance in multinational companies in the mining sector listed on the Indonesia Stock Exchange in 2018-2020. The sample selection technique used was purposive sampling and obtained 15 companies as samples. The data analysis method used is multiple linear regression analysis. The results of this study indicate that partially profitability, leverage, firm size and capital intensity have no effect on tax avoidance, while institutional ownership affects tax avoidance in multinational companies in the mining sector listed on the IDX in 2018-2020

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Journal Info
JURNAL EKONOMIKA INDONESIA
Website

Abbrev

ekonomika

Publisher

Universitas Malikussaleh

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science

Description

Jurnal Ekonomika Indonesia diterbitkan oleh LPPM sebagai media informasi dan komunikasi para praktisi, peneliti dan akademisi yang berkecimpung dan menaruh minat serta perhatian pada pengembangan kegiatan ekonomika indonesia. Selain itu merupakan salah satu sarana LPPM mensosialisasikan Ekonomika ...