JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Vol. 2 No. 4 (2025): Desember

Evaluasi Hubungan Profitabilitas, Leverage, dan Capital Intensity terhadap Tax Avoidance

Fatin, Sekar Fajrina (Unknown)
Machddar, Nera Marinda (Unknown)

Article Info

Publish Date
16 Dec 2025

Abstract

Tax avoidance erodes state revenues, necessitating a critical analysis of its driving factors. This study examines the impact of profitability, leverage, and capital intensity on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX), using multiple linear regression with secondary data. The results show that profitability and capital intensity have a significant negative effect on tax avoidance, while leverage is insignificant. These findings challenge conventional assumptions and provide insights into ethical tax management strategies, albeit limited to the manufacturing sector.

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Journal Info
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Website

Abbrev

jaem

Publisher

CV Kampus Akademik Publising

Subject

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

Description

JURNAL AKADEMIK EKONOMI DAN MANAJEMEN (JAEM) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada ...