PENGARUH PROFITABILITAS, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE

Abstract

This research aimed to examine the effect of profitability, leverage, and capital intensity on tax avoidance of property companies listed on the Indonesia Stock Exchange (IDX). Moreover, the independent variables were profitability, leverage, and capital intensity. The dependent variable was tax avoidance. The population was property companies listed on the Indonesia Stock Exchange (IDX) during 2019-2021. Furthermore, the data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 19 property companies as the sample. Additionally, to examine the effect of independent variables; the data analysis technique used multiple linear regression. The result concluded that capital intensity had a positive effect on the tax avoidance of property companies listed on the Indonesia Stock Exchange (IDX). On the other hand, profitability and leverage did not affect the tax avoidance of property companies listed on the Indonesia Stock Exchange (IDX) (hypothesis was rejected).