Pengaruh Leverage, Profitabilitas, Capital Intensity, Manajemen Laba Terhadap Penghindaran Pajak
Keywords:
tax avoidance, leverage ratio, ROA, capital intensity, earnings management
Abstract
The purpose of this study is knowing the effect of leverage, profitability, capital intensity, and earnings management on tax avoidance. The period of this study is 5 (five) years, from 2013 to 2017. The data used are secondary data. The population is mining sector companies listed on the Indonesia Stock Exchange from 2013 to 2017 with a total of 47 companies. The sample selection is determined by the purpose sampling method and the samples used are 11 companies with a total of 55 data. The data analysis method is multiple linear regression. The results of the study that profitability, capital intensity, and earnings management negatively affect tax avoidance. Leverage has no effect on tax avoidance
References
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Arief, Reysky Aisyah; Pratomo, Dudi dan Dillak, Vaya Juliana (2016). Pengaruh Manajemen Laba Terhadap Agresivitas Pajak (Studi pada Perusahaan Batubara yang Terdaftar di Bursa Efek Indonesia Periode 2011-2014). e-Proceeding of Management :
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Desai, M. dan Dharmapala, A.D. (2006). Corporate Tax Avoidance and High-Powered Incentivies. Journal of Financial Economics, 79, 145-179.
Dewi, N.N.K., dan I Ketut J. (2014). Pengaruh Karakter Eksekutif, Karakteristik Perusahaan, dan Dimensi Tata Kelola Perusahaan yang Baik Pada Tax Avoidance di Bursa Efek Indonesia. Jurnal Universitas Udayana, 6 (2), 249-260.
Dowling, Grahame R. (2014). The Curious Case Of Corporate Tax Avoidance: Is It Socially Irresponsible?. Journal of Business Ethics. 124(1):173-184.
Ghozali, Imam. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 19. Edisi Kelima. Semarang: Universitas Diponegoro.
