Pengaruh Leverage, Capital Intensity, dan Profitabilitas Terhadap Tax Avoidance

Apriani ; Intan Sonia ; Sunarto Sunarto

Jurnal Ilmiah Komputerisasi Akuntansi 📅 2022 Vol 15, No 2 🔗 DOI: 10.51903/kompak.v15i2.678 ★ 9 Sitasi

Abstract

This study aims to analyze the effect of leverage, capital intensity, and profitability on tax avoidance. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Sampling using purposive sampling technique and found 75 observations. This secondary data was analyzed using software evaluations 9. The results of the study show that leverage has no effect on tax avoidance, capital intensity has no effect on tax avoidance, and profitability has a negative effect on tax avoidance. 

Keywords

leverage; capital intensity; profitabilitas; tax avoidance

How to Cite

Apriani, et al. (2022). Pengaruh Leverage, Capital Intensity, dan Profitabilitas Terhadap Tax Avoidance. Jurnal Ilmiah Komputerisasi Akuntansi, 15(2). https://doi.org/10.51903/kompak.v15i2.678

Apriani, Intan Sonia; Sunarto Sunarto, "Pengaruh Leverage, Capital Intensity, dan Profitabilitas Terhadap Tax Avoidance," Jurnal Ilmiah Komputerisasi Akuntansi, vol. 15, no. 2, 2022.

Apriani, Intan Sonia; Sunarto Sunarto. "Pengaruh Leverage, Capital Intensity, dan Profitabilitas Terhadap Tax Avoidance." Jurnal Ilmiah Komputerisasi Akuntansi, vol. 15, no. 2, 2022.

Apriani, Intan Sonia; Sunarto Sunarto. "Pengaruh Leverage, Capital Intensity, dan Profitabilitas Terhadap Tax Avoidance." Jurnal Ilmiah Komputerisasi Akuntansi 15, no. 2 (2022).

Apriani, et al. (2022) 'Pengaruh Leverage, Capital Intensity, dan Profitabilitas Terhadap Tax Avoidance', Jurnal Ilmiah Komputerisasi Akuntansi, 15(2). doi: 10.51903/kompak.v15i2.678.

Apriani, Intan Sonia; Sunarto Sunarto. Pengaruh Leverage, Capital Intensity, dan Profitabilitas Terhadap Tax Avoidance. Jurnal Ilmiah Komputerisasi Akuntansi. 2022;15(2).

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