Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES)
Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co

Analisis Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, dan Intensitas Modal terhadap Penghindaran Pajak pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Robby Krisyadi (Universitas Internasional Batam)
Efri Mulfandi (Universitas Internasional Batam)

Article Info

Publish Date
05 Apr 2021

Abstract

Abstrak The research was conducted to test and analyze the independent variables against the dependent variable. The independent variable consists of company size, leverage, profitability, and capital intensity and the dependent variable is company tax avoidance. The object of this research is a company that has an annual report that is registered and published on the Indonesia Stock Exchange for the period 2015-2019. The sample selected based on purposive sampling technique of 452 companies. The data is then processed with SPSS and Eviews software, which are analyzed using panel regression models. The results obtained by researchers indicate that company size and tax avoidance have a significant positive relationship. Leverage, profitability, and capital intensity variables do not show a significant relationship to tax avoidance.

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Journal Info
Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES)
Website

Abbrev

combines

Publisher

Universitas Internasional Batam

Subject

Aerospace Engineering Arts Social Sciences Other

Description

Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conducting a research is one of the implementations of Three Pillars of Higher Education that has a crucial role for the development of science, technology, and arts as well as for the improvement of the welfare ...