{"title":"杠杆，资本密集度，盈利能力和避税","authors":"Intan Sonia Apriani, Sunarto Sunarto","doi":"10.51903/kompak.v15i2.678","DOIUrl":null,"url":null,"abstract":"This study aims to analyze the effect of leverage, capital intensity, and profitability on tax avoidance. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Sampling using purposive sampling technique and found 75 observations. This secondary data was analyzed using software evaluations 9. The results of the study show that leverage has no effect on tax avoidance, capital intensity has no effect on tax avoidance, and profitability has a negative effect on tax avoidance. ","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"38 4 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Pengaruh Leverage, Capital Intensity, dan Profitabilitas Terhadap Tax Avoidance\",\"authors\":\"Intan Sonia Apriani, Sunarto Sunarto\",\"doi\":\"10.51903/kompak.v15i2.678\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to analyze the effect of leverage, capital intensity, and profitability on tax avoidance. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Sampling using purposive sampling technique and found 75 observations. This secondary data was analyzed using software evaluations 9. The results of the study show that leverage has no effect on tax avoidance, capital intensity has no effect on tax avoidance, and profitability has a negative effect on tax avoidance. \",\"PeriodicalId\":196659,\"journal\":{\"name\":\"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi\",\"volume\":\"38 4 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-11-25\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.51903/kompak.v15i2.678\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.51903/kompak.v15i2.678","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Pengaruh Leverage, Capital Intensity, dan Profitabilitas Terhadap Tax Avoidance
This study aims to analyze the effect of leverage, capital intensity, and profitability on tax avoidance. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Sampling using purposive sampling technique and found 75 observations. This secondary data was analyzed using software evaluations 9. The results of the study show that leverage has no effect on tax avoidance, capital intensity has no effect on tax avoidance, and profitability has a negative effect on tax avoidance.
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