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

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

Delia Ramadina (Faculty of Economics and Business, Trisakti University, Indonesia)
Juniati Gunawan (Faculty of Economics and Business, Trisakti University, Indonesia)

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

Universitas Putra Indonesia YPTK Padang

Subject

Economics, Econometrics & Finance

Description

Jurnal Informatika Ekonomi Bisnis adalah Jurnal Nasional, yang didedikasikan untuk publikasi hasil penelitian yang berkualitas dalam bidang Informatika Ekonomi dan Bisnis, namun tak terbatas secara implisit. Jurnal Informatika Ekonomi Bisnis menerbitkan artikel secara berkala 4 (empat) kali setahun ...