Owner : Riset dan Jurnal Akuntansi
Vol. 8 No. 1 (2024): Artikel Riset Januari 2024

Pengaruh Ukuran Perusahaan Dan Capital Intensity Terhadap Tax Avoidance : (Perusahaan Pertambangan di Bursa Efek Indonesia)

Evinda Elen Wansu (Institut Teknologi Dan Bisnis Asia Malang)
Justita Dura (Institut Teknologi Dan Bisnis Asia Malang)

Article Info

Publish Date
01 Jan 2024

Abstract

The aim of this research is to examine the effect of company size and Capital Intensity on tax avoidance of mining companies in 2019-2021. Sampling using purposive sampling technique, the number of data is 42. Types of quantitative data and secondary data. Multiple regression data analysis techniques, coefficient of determination, and hypothesis testing (t test). The results of research on firm size and Capital Intensity have no effect on tax avoidance. Big companies will not do tax evasion because they have a reputation. Fixed asset investment aims to improve the company's operations to achieve high profits.

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Journal Info
Owner : Riset dan Jurnal Akuntansi
Website

Abbrev

owner

Publisher

Politeknik Ganesha Medan

Subject

Economics, Econometrics & Finance

Description

Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; ...