International Journal of Economics, Business and Accounting Research (IJEBAR)
Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020

THE INFLUENCE OF CAPITAL INTENSITY, FIRM SIZE, AND LEVERAGE ON TAX AVOIDANCE ON COMPANIES REGISTERED IN JAKARTA ISLAMIC INDEX (JII) PERIOD 2015-2019

Solihin Solihin (Politeknik Penerbangan Indonesia Curug)
Yohana Yohana (Universitas Pramita Indonesia)
Devia Rahma Yanti (Universitas Pramita Indonesia)
Nawang Kalbuana (Politeknik Penerbangan Indonesia Curug)

Article Info

Publish Date
24 Sep 2020

Abstract

This research aims to find out the influence of capital intensity, firm size, and leverage on tax avoidance. This research is focused on companies listed in Jakarta Islamic Index (JII) period 2015-2019. The sample determination techniques used in this study are purposive sampling techniques and for data analysis using multiple linear analysis techniques. The results of the analysis show that capital intensity has a positive effect on tax avoidance, leverage negatively affects tax avoidance, and the size of the company has no effect on tax avoidance.

Copyrights © 2020




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
International Journal of Economics, Business and Accounting Research (IJEBAR)
Website

Abbrev

IJEBAR

Publisher

STIE AAS Surakarta

Subject

Economics, Econometrics & Finance

Description

International Journal of Economics, Business, and Accounting Research (IJEBAR) is a peer-reviewed, open access international scientific journal dedicated for rapid publication of high-quality original research articles as well as review articles in all areas of Economics, Business and Accounting. ...