PENGARUH MODAL INTELEKTUAL, PROFITABILITAS, DAN KEPEMILIKAN MANAJERIAL TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR

Melsandy , Florensia
Trisnawati, Estralita

Jurnal Paradigma Akuntansi
Vol. 6 No. 3 (2024): Juli 2024

This research aims to see the effect of intellectual capital, return on assets, and managerial ownership on tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The sample collection technique was carried out using purposive sampling technique, with the number of sample data obtained as many as 68 manufacturing companies with a 4 year observation period so that the total sample was 272 data. This research is processed using multiple linear regression test using software version 12. The results obtained based on the research conducted are intellectual capital has no effect on tax avoidance, while return on assets has a positive effect on tax avoidance and managerial ownership has a negative effect on tax avoidance.