Accounting Profession Journal (APAJI)
Vol. 8 No. 2 (2026): Accounting Profession Journal (APAJI)

THE EFFECT OF PROFITABILITY, CAPITAL INTENSITY, AND TAX PLANNING ON TAX AVOIDANCE

Hafiz Firmansyah (Universitas Singaperbangsa Karawang)
Eva Maria Sulastri (Universitas Singaperbangsa Karawang)
Rizke Wiliyanti (Universitas Singaperbangsa Karawang)

Article Info

Publish Date
23 Jul 2026

Abstract

Penelitian ini bertujuan menguji pengaruh profitabilitas, capital intensity, dan tax planning terhadap tax avoidance pada perusahaan sektor transportasi dan logistik di Bursa Efek Indonesia periode 2022-2024. Menggunakan metode purposive sampling, diperoleh 62 sampel data observasi yang diuji manggunakan teknik regresi linear berganda dengan bantuan Perangkat lunak IBM SPSS versi 26. Hasil penelitian menunjukkan bahwa profitabilitas tidak berpengaruh terhadap tax avoidance, capital intensity berpengaruh negatif sifnifikan terhadap tax avoidance dan tax planning berpengaruh positif signifikan terhadap praktik tax avoidance.

Copyrights © 2026




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Journal Info
Accounting Profession Journal (APAJI)
Website

Abbrev

apaji

Publisher

Universitas Kristen Indonesia Paulus

Subject

Economics, Econometrics & Finance

Description

Accounting Profession Journal (APAJI) aims as a medium of exchange of information and scientific works among the teaching staff, alumni, students, practitioners and observers of science in accounting and business. APAJI is that it recognises that informational problems are pervasive in financial ...