Jurnal Paradigma Akuntansi
Vol. 7 No. 4 (2025): Oktober 2025

PENGARUH PROFITABILITY, LEVERAGE DAN CAPITAL INTENSITY PERUSAHAAN DI BEI TERHADAP TAX

Mianti (Unknown)
Santioso, Linda (Unknown)

Article Info

Publish Date
27 Nov 2025

Abstract

The purpose was conducted to find out how influential profitability, financial leverage, capital intensity to tax avoidance. The data used in this study is secondary data from companies in the raw goods and health sectors that are listed on the BEI in 2019-2021. The sample is formed a purposive sampling and 34 companies were obtained. The data was processed using SPSS version 16 software. According from this study, financial leverage has a negative and significant influential to tax avoidance. Meanwhile, profitability, capital intensity have a negative and insignificant influential to tax avoidance.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...