Jurnal Paradigma Akuntansi
Vol. 8 No. 4 (2026): Oktober 2026

PENGARUH CAPITAL INTENSITY, LEVERAGE DAN LIQUIDITY TERHADAP TAX AVOIDANCE CONSUMER NON-CYCLICALS 2022-2024

Thalia Gracella Leoginta (Unknown)
Rini Tri Hastuti (Unknown)

Article Info

Publish Date
06 Oct 2026

Abstract

This study aims to analyze the effect of capital intensity, leverage, and liquidity on the level of tax avoidance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The study employs secondary data with a sample of 69 companies. The sampling method used is purposive sampling, while data analysis is conducted using E-Views 12 software. The results indicate that leverage do not have a significant effect on tax avoidance. Meanwhile, capital intensity and liquidity is found to have a positive and significant effect on 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 ...