📅 25 November 2022
DOI: 10.51903/kompak.v15i2.678
Pengaruh Leverage, Capital Intensity, dan Profitabilitas Terhadap Tax Avoidance
Jurnal Ilmiah Komputerisasi Akuntansi
Universitas Sains dan Teknologi Komputer
📄 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
ℹ️ Informasi Publikasi
Tanggal Publikasi
25 November 2022
Volume / Nomor / Tahun
Volume 15, Nomor 2, Tahun 2022
📝 HOW TO CITE
Apriani, Intan Sonia; Sunarto Sunarto, "Pengaruh Leverage, Capital Intensity, dan Profitabilitas Terhadap Tax Avoidance," Jurnal Ilmiah Komputerisasi Akuntansi, vol. 15, no. 2, Nov. 2022.
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