📅 24 June 2022
DOI: 10.51903/kompak.v15i1.604
The Pengaruh Profitabilitas, Leverage, Komisaris Independen, Ukuran Perusahaan dan Capital Intensity Terhadap Penghindaran Pajak
Jurnal Ilmiah Komputerisasi Akuntansi
Universitas Sains dan Teknologi Komputer
📄 Abstract
Taxes are very important because taxes make a large contribution to state revenue. This study aims to analyze the effect of profitability, leverage, independent commissioners, firm size and capital intensity of tax avoidance. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020 so that in this study 395 data were used. Descriptive statistical test and multiple regression test with SPSS 25 were used to analyze the data. This study shows that the independent profitability variable has a significant positive effect on tax avoidance. On the other hand, leverage, independent commissioners, firm size and capital intensity have no effect on tax avoidance.
🔖 Keywords
#Penghindaran Pajak
#Profitabilitas
#Leverage
#Komisaris Independen
#Ukuran Perusahaan
#Capital Intensity
ℹ️ Informasi Publikasi
Tanggal Publikasi
24 June 2022
Volume / Nomor / Tahun
Volume 15, Nomor 1, Tahun 2022
📝 HOW TO CITE
Hidayatul Aini; Andi Kartika, "The Pengaruh Profitabilitas, Leverage, Komisaris Independen, Ukuran Perusahaan dan Capital Intensity Terhadap Penghindaran Pajak," Jurnal Ilmiah Komputerisasi Akuntansi, vol. 15, no. 1, Jun. 2022.
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