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All Journal Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Endru Arkana
Universitas Brawijaya
Economics, Econometrics & Finance

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PENGARUH LEVERAGE, PROFITABILITAS, LIKUIDITAS, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK Endru Arkana; Grace Widijoko
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 2 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstract: tax is one of the major sources of a country’s revenue, while companies will always find ways to keep tax payments as low as possible, one of which is through tax avoidance, to maximize company profits. This study aims to examine the effect of leverage, profitability, liquidity, and capital intensity on tax avoidance by using the proxy of Book Tax Difference (BTD). The population includes all property and real estate companies listed on the IDX between 2018 and 2020, from which 63 samples of the companies’ financial statements are selected through the purposive sampling method, and processed by the 25th edition of Statistical Product and Service Solution (SPSS). The results of this study indicate that profitability has a positive effect on tax avoidance, implying that the higher the profitability, the more aggressively the companies commit tax avoidance. Whilst, leverage, liquidity, and capital intensity have no effect on tax avoidance.
Co-Authors Grace Widijoko