PENGARUH LEVERAGE, KOMPENSASI RUGI FISKAL DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK

Abstract

This research aimed to axamine and empirical evidence and understand the relationship between existing theory and pratical application of the effect of leverage, tax loss compensation, and the intensity of fixed assets against tax avoidance. Furthermore, this research used quantitative methods. Meanwhile, the research sample used a purposive sampling method, i.e. sample selection with determining criteria. The purposive sampling method obtained 95 samples from 19 food and beverages listed on Indonesia Stock Exchange during 2015 -2019. The data collection of this research used the non-participant observation method with secondary data. Moreover, the analysis method used multiple linear regressions with data analysis steps starting from classic assumption test, determination coefficient test, F test and t-test. The result of this research showed that: (a) leverage did not affect tax avoidance, (b) assets intensity did not affect tax avoidance, and (c) tax loss compensation had a negative effect on tax avoidance.
Keywords: leverage, tax loss compensation, fixed assets intensity, tax avoidance