Journal of Management and Administration Provision
Vol. 4 No. 2 (2024): Journal of Management and Administration Provision

The Influence of Profitability, Leverage, Company Size, and Fixed Asset Intensity on Tax Avoidance in the Consumer Goods Industry

Rois, Dimas Ilham Nur (Unknown)
Astungkara, Agni (Unknown)
Kurniati, Sari (Unknown)
Hasanah, Aini Nur (Unknown)

Article Info

Publish Date
20 Aug 2024

Abstract

This research aims to analyze the influence of profitability, leverage, and asset intensity on tax avoidance. This research includes quantitative research using secondary data obtained from company annual reports. The population of this research is companies in the consumer goods and industrial sector listed on the Indonesia Stock Exchange (BEI) in 2020-2022. A total of 103 samples were selected using the purposive sampling method and analyzed using multiple linear regression. The research results show that profitability, leverage, and company size affect tax avoidance, while fixed asset intensity does not affect tax avoidance. The limitations of this research are still limited to the goods industry and consumption sectors.

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Journal Info
Journal of Management and Administration Provision
Website

Abbrev

jmap

Publisher

Pusat Studi Pembangunan dan Pemberdayaan

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Journal of Management and Administration Provision (E-ISSN: 2776-1290, P-ISSN: 2776-1282) is an open access and peer reviewed journal includes all the areas of research activities such as Public Administration, Public Services, Management Studies, Human Resource Management, Economic, Trade, Business ...