Pengaruh Good Corporate Governance, Profitabilitas, Leverage dan Fixed Asset Intensity terhadap Tax Avoidance

Desi Mardania ; Dirvi Surya Abbas ; Mohamad Zulman Hakim
GEMILANG: Jurnal Manajemen dan Akuntansi 📅 2023 Vol 4, No 1 🔗 DOI: 10.56910/gemilang.v4i1.991
Abstract
The purpose of this study is to determine the effect of Good Corporate Governance, Profitability, Leverage, and Fixed Asset Intensity on Tax Avoidance in manufacturing companies. The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique used was purposive sampling. Based on the established criteria 47 companies were obtained. The ana;iytical method used is [ane; data regression  analysis using Eviews 12. The results show that Institutional Ownership and Leverage had no effect on Tax Avoidance, Audit Committee, Profitability, Fixed Asset Intensity, and Fixed Asset Intensity with Tax Avoidance.
 
 
Keywords
Tax Avoidance; Good Corporate Governance; Profitability; Leverage; Fixed Asset Intensity
How to Cite

Desi Mardania, et al. (2023). Pengaruh Good Corporate Governance, Profitabilitas, Leverage dan Fixed Asset Intensity terhadap Tax Avoidance. GEMILANG: Jurnal Manajemen dan Akuntansi, 4(1). https://doi.org/10.56910/gemilang.v4i1.991

Desi Mardania; Dirvi Surya Abbas ; Mohamad Zulman Hakim, "Pengaruh Good Corporate Governance, Profitabilitas, Leverage dan Fixed Asset Intensity terhadap Tax Avoidance," GEMILANG: Jurnal Manajemen dan Akuntansi, vol. 4, no. 1, 2023.

Desi Mardania; Dirvi Surya Abbas ; Mohamad Zulman Hakim. "Pengaruh Good Corporate Governance, Profitabilitas, Leverage dan Fixed Asset Intensity terhadap Tax Avoidance." GEMILANG: Jurnal Manajemen dan Akuntansi, vol. 4, no. 1, 2023.

Desi Mardania; Dirvi Surya Abbas ; Mohamad Zulman Hakim. "Pengaruh Good Corporate Governance, Profitabilitas, Leverage dan Fixed Asset Intensity terhadap Tax Avoidance." GEMILANG: Jurnal Manajemen dan Akuntansi 4, no. 1 (2023).

Desi Mardania, et al. (2023) 'Pengaruh Good Corporate Governance, Profitabilitas, Leverage dan Fixed Asset Intensity terhadap Tax Avoidance', GEMILANG: Jurnal Manajemen dan Akuntansi, 4(1). doi: 10.56910/gemilang.v4i1.991.

Desi Mardania; Dirvi Surya Abbas ; Mohamad Zulman Hakim. Pengaruh Good Corporate Governance, Profitabilitas, Leverage dan Fixed Asset Intensity terhadap Tax Avoidance. GEMILANG: Jurnal Manajemen dan Akuntansi. 2023;4(1).

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