Accounting and Business Journal
Vol 6 No 1 (2024): ACCOUNTING AND BUSINESS JOURNAL

The Influence Of Profitability, Leverage, Capital Intensity And Audit Committee On Tax Avoidance

Hidayat, Mardi (Unknown)
Kurniawan, Rahmad (Unknown)



Article Info

Publish Date
29 Jun 2024

Abstract

This research aims to test and prove the influence of profitability, leverage, capital intensity and audit committee on tax avoidance. The research was conducted using quantitative methods involving 10 companies listed on the Indonesian Stock Exchange (BEI) for the period 2019 to 2022. The results of this study show that partially, profitability, leverage, capital intensity and audit committees have no effect on tax avoidance . Likewise, simultaneously, profitability, leverage, capital intensity and audit committee have no effect on tax avoidance. These findings imply that there are no other variables that can influence tax avoidance in producing company financial reports. This research contributes as a means of broadening horizons and increasing knowledge about tax avoidance, as well as producing additional information and becoming a reference for further research related to tax avoidance, especially those that use the same variables.

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Journal Info

Abbrev

Accountingandbussinessjournal

Publisher

Subject

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

Description

The aim of this journal publication is to disseminate the conceptual thoughts or ideas and research results that have been achieved in the area of accounting Behavioural Accounting Financial Accounting Management Accounting Auditing Behavioral Finance Islamic finance Sharia Accounting Accounting ...