PENGARUH PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK
Main Article Content
Keywords
Penghindaran Pajak, Profitabilitas, Leverage, Capital Intensity, Pertumbuhan Penjualan, Ukuran Perusahaan
Abstract
This research aimed to investigate the effect of profitability, leverage, capital
intensity, sales growth, and firm size against tax avoidance. Measurement of tax
avoidance in this research used effective tax rate (ETR). This research used
manufacturing companies listed in Indonesia Stock Exchange in 2017-2019. The
sample selection method used purposive sampling technique and obtained 140
sample. The data analysis used was multiple linear regression test. The result of
the analysis showed that profitability and firm size has no effect on tax avoidance.
Meanwhile leverage and capital intensity has significant positive effect on tax
avoidance. The result of the test showed that sales growth has a significant
negative effect on tax avoidance.
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