Jurnal Informatika Ekonomi Bisnis
Vol. 5, No. 3 (September 2023)

The Influence of Profitability, Sales Growth, and Capital Intensity on Tax Avoidance

Ramadina, Delia (Unknown)
Gunawan, Juniati (Unknown)

Article Info

Publish Date
19 Sep 2023

Abstract

This study aims to examine the influence of profitability, sales growth, and capital intensity on tax avoidance in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This study uses secondary data from the company's financial reports and annual reports. The method used in this research is regression analysis with SPSS version 25. The results of this study indicate that profitability and sales growth have a positive influence on tax avoidance. Capital intensity has no influence on tax avoidance and leverage as a control variable affects the independent variable on tax avoidance.

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Journal Info
Jurnal Informatika Ekonomi Bisnis
Website

Abbrev

infeb

Publisher

Asia Pacific Network for Sustainable Agriculture, Food and Energy

Subject

Economics, Econometrics & Finance

Description

The Jurnal Informatika Ekonomi Bisnis (INFEB) is an interdisciplinary journal. It publishes scientific papers describing original research work or novel product/process development. The objectives are to promote an exchange of information and knowledge in research work, and new ...