Jurnal Mahasiswa Entrepreneur
Vol 2 No 1 (2023): JANUARI 2023

PENGARUH CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PEREODE 2017 – 2020

Nia Nur Rohmatillah (Universitas Abdurachman Saleh Situbondo)
Lita Permata Sari (Universitas Abdurachman Saleh Situbondo)
Triska Dewi Pramitasari (Universitas Abdurachman Saleh Situbondo)

Article Info

Publish Date
21 Jan 2023

Abstract

Taxes have an important role in supporting development in Indonesia. Tax revenue compared to other sources of revenue is one of the largest sources of revenue for the state. The purpose of this study is to analyze and examine the effect of capital intensity on tax avoidance with financial distress as an intervening variable. The population in this study are manufacturing companies in the Textile and Garment Sub-Sector listed on the Indonesia Stock Exchange for the 2017-2020 period. The results of the direct influence hypothesis test using the Smart PLS 3.0 application, show that capital intensity has no significant effect on financial distress, capital intensity has no significant effect on tax avoidance, financial distress has a significant effect on tax avoidance, and capital intensity has no significant effect on tax avoidance. Tax avoidance through financial distress has a positive but not significant effect.

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
460.135 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Mahasiswa Entrepreneur
Website

Abbrev

jme

Publisher

Universitas Abdurachman Saleh Situbondo

Subject

Economics, Econometrics & Finance Electrical & Electronics Engineering Social Sciences

Description

Jurnal Mahasiswa Entrepreneurship (JME) Fakultas Ekonomi dan Bisnis Universitas Abdurachman Saleh Situbondo adalah jurnal yang ditulis oleh mahasiswa FEB UNARS sebagai jembatan antara ilmu dan praktek manajemen. JME mempublikasikan artikel baik berupa telaah pustaka maupun hasil penelitian empiris. ...