Insan Cita Bongaya Research Journal
Vol. 2 No. 1 (2022): Oktober

Pengaruh Profitabilitas, Leverage, Kepemilikan Institusional Dan Capital Intensity Terhadap Tax Avoidance Pada Perusahaan Manufaktur Di Bursa Efek Indonesia

Sardju, Fitriani (Unknown)



Article Info

Publish Date
30 Oct 2022

Abstract

This study aims to determine and analyze the Effect of Profitability, Leverage, Institutional Ownership and Capital Intensity on Tax Avoidance in manufacturing companies listed on the Indonesian stock exchange. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period. While the samples in this study were chosen based on the purposive sampling method. The data used in this study are secondary data sourced from the published financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The analytical method used is multiple linear regression analysis using SPSS. The results of this study are as follows: (1) Profitability has no effect on tax avoidance. (2) Leverage has no effect on tax avoidance. (3) Institutional ownership has no effect on tax avoidance. (4) Capital Intensity affects tax avoidance. Keywords: Profitability, Leverage, Institutional Ownership, Capital Intensity, Tax Avoidance.

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Journal Info

Abbrev

icbrj

Publisher

Subject

Economics, Econometrics & Finance

Description

ICBRJ: Insan Cita Bongaya Research Journal merupakan jurnal yang dikelola oleh Korps Alumni HMI (KAHMI) Rayon STIEM Bongaya. Menerbitkan artikel penelitian pada bidang Ekonomi, Manajemen, dan ...