e-Jurnal Apresiasi Ekonomi
Vol 13, No 2 (2025)

THE EFFECT OF EARNINGS MANAGEMENT, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE

Sholekah, Masrurotus (Unknown)
Arisyahidin, Arisyahidin (Unknown)
Mutiara*, Nisa (Unknown)

Article Info

Publish Date
31 Jul 2025

Abstract

The study analyzed companies listed in the LQ45 index (IDX) in the 2021-2023 period, and met the research criteria. A total of 84 samples with three periods of financial statements from 28 companies have been received. Using quantitative methods in research, and multiple regression analysis as an analysis tool. The conclusion of this study is that profit management does not affect tax avoidance. Leverage and Capital Intensity affect tax avoidance.

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Journal Info
e-Jurnal Apresiasi Ekonomi
Website

Abbrev

apresiasiekonomi

Publisher

Sekolah Tinggi Ilmu Ekonomi Pasaman Simpang Empat

Subject

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

Description

topics that will be published in this journal are: 1. Development theory and application of management science; 2. Study of entrepreneurship and entrepreneurship development; 3. Development and research on applying the theory of business science 4. Community economic development. But the other ...