Meutia, Inten and CANDRAKANTA, ALOYSIUS BAGAS (2022) THE IMPACT OF LEVERAGE, PROFITABILITY, CAPITAL INTENSITY AND CORPORATE GOVERNANCE ON TAX AVOIDANCE. Integrated Journal of Business and Economics, 6 (1). pp. 13-27. ISSN 25495933
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Abstract
The study analyzed, tested, and empirically proved the effect of profitability, leverage, corporate governance, and capital intensity on tax avoidance. The research population is agricultural and mining sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. Data was taken by purposive sampling and obtained from 270 companies. The method of analysis used multiple linear regression. The test results show that the variable profitability, leverage has a positive effect on tax avoidance. The board of commissioners and the audit committee as proxies of corporate governance as well as the capital intensity variable also show a positive influence on tax avoidance.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
| Depositing User: | Dr Inten Meutia |
| Date Deposited: | 17 Jul 2022 22:20 |
| Last Modified: | 17 Jul 2022 22:20 |
| URI: | http://repository.unsri.ac.id/id/eprint/73963 |
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