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All Journal Jurnal Ekonomi Syariah
Hielda Faristria Rosa
Universitas Muhammadiyah Ponorogo
Economics, Econometrics & Finance

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PENGARUH RETURN ON ASSET (ROA), LEVERAGE, DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) Hielda Faristria Rosa; Arif Hartono; Ika Farida Ulfah
Jurnal Ekonomi Syariah Darussalam Vol. 3 No. 1 (2022): Februari 2022
Publisher : Institut Agama Islam Darussalam Blokagung Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1029.808 KB) | DOI: 10.30739/jesdar.v3i1.1146

Abstract

This study aims to examine the effect of Return On Assets, Leverage, and Capital Intensity on Tax Avoidance. The population in this study were all pharmaceutical companies listed on the Indonesia Stock Exchange during the 2017-2019 period, namely 10 companies. Sampling in this study using the purposive sampling method, in order to obtain 6 companies that meet the criteria. Regression analysis in this study using Multiple Linear Regression Analysis. Meanwhile, to test the hypothesis using the t-test and F-test. The results of this study partially show that the first hypothesis of the Return On Assets variable has no effect on tax avoidance. This means, if the Return on Assets decreases, the company tends to do tax avoidance. The second hypothesis is that the Leverage variable has an effect on Tax Avoidance. This means that if Leverage increases, the company tends to do Tax Avoidance. The third hypothesis is that the Capital Intensity variable has an effect on Tax Avoidance. This means, if there is an increase in capital it will cause the company to tend to do tax avoidance. The fourth hypothesis is that Return on Assets, Leverage, and Capital Intensity simultaneously affect the practice of Tax Avoidance with an R2 value of 56.8%. This shows the effect of all these variables is 56.8% on the Tax Avoidance variable.
Co-Authors Arif Hartono Ika Farida Ulfah