Penghindaran Pajak: Faktor Profitabilitas, Leverage, Dan Capital Intensity
DOI:
https://doi.org/10.37385/msej.v5i2.4950Keywords:
Profitabilitas, Leverage, Capital Intensity, Tax AvoidanceAbstract
Tujuan dilakukannya penelitian ini ialah untuk mengetahui dan menganalisa pengaruh profitabilitas, leverage, dan capital intensity terhadap tax avoidance pada perusahaan pertambangan yang terdaftar di BEI tahun 2016-2020. Variabel independent yang dipakai ialah profitabilitas, leverage, dan capital intensity, sedangkan variabel dependent yang dipakai adalah tax avoidance dengan menggunakan proksi cash effective tax rate. Metode yang digunakan pada penelitian ini ialah metode deskriptif kuantitatif. Teknik sampling yang dipakai ialah purposive sampling. Penelitian menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan pertambangan sebanyak 49 perusahaan. berdasarkan kriteria, diperoleh 15 perusahaan dengan periode pengamatan selama 5 tahun. Penelitian ini menyimpulkan bahwa profitabilitas memiliki pengaruh negatif terhadap tax avoidance, leverage tidak memiliki pengaruh terhadap tax avoidance, sedangkan capital intensity memiliki pengaruh positif terhadap tax avoidance.References
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