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All Journal Manajemen Bisnis Syariah Jurnal Akuntansi dan Sistem Teknologi Informasi JEJAK Juara: Jurnal Riset Akuntansi Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Analisis Bisnis Ekonomi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Akuntansi dan Keuangan Indonesia
Kartika Hendra Titisari
Staf Pengajar Program Studi : Akuntansi Fakultas Ekonomi (FE) Universitas Islam Batik (UNIBA) Surakarta, Alamat Kantor
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Other

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Journal : Jurnal Akuntansi dan Sistem Teknologi Informasi

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PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN BARANG INDUSTRI KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2014 – 2018 Dayanara, Larosa; Titisari, Kartika Hendra; Wijayanti, Anita
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This Research aims to test the leverage, profitability, size of the company and capital intensity against tax avoidance. On the research of these independent variables using Leverage, profitability of the company's size and capital intensity while the variable dependennya is tax avoidance. The population in this research is the company's industrial goods and consumption listed in Indonesia stock exchange period in 2014 - 2018 the company, using the method of purposive sampling yielded 13 companies that meet the criteria. This research uses linear regression analysis double. Results on the research indicates that the profitability of the company and the size effect on tax evasion while the variable doesn't effect on tax evasion. Based on the test results the coefficient of determination (R2) of earned 32.8% of tax avoidance variable can be explained by the variable leverage, profitability, size of the company and capital intensity, while the rest were 67.2% in the other factors explain by factors outside of the variables in the study.
Co-Authors Agustin, Rina Anisa Ambarwati, Dessy Anita Wijayanti Bagaskara, Ramsa Satria Dayanara, Larosa Dewi, Riana Rachmawati Khara Alviana Lestari, Klabut Ayu machmuddah, zaky Melati Oktafiyani Novi Safitri Rahmawati, Rahmawati Siddi, Purnama Suhendro Suhendro Supawi Pawenang Sutanto, Nugroho Priyo Umniati, Rika Yuli Chomsatu