Determinasi Tax Avoidance Melalui Capital Intensity, Sales Growth, Leverage dan Komite Audit
DOI:
https://doi.org/10.53494/jira.v12i1.1336Kata Kunci:
Tax Avoidance, Capital Intensity, Sales Growth, Leverage, Audit CommitteeAbstrak
This study uses a quantitative approach using secondary data from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period, with 180 samples selected through a purposive sampling technique. The analysis was conducted using multiple linear regression with SPSS version 26. The results indicate that capital intensity has a negative and significant effect on tax avoidance; sales growth and leverage have a positive and significant effect; and the audit committee has a negative but insignificant effect.
Referensi
Dwiyanti, I. A. I., & Jati, I. K. (2019). Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak. E-Jurnal Akuntansi Universitas Udayana, 27, 2293–2321.
Firdausyah, N., Halim, M., & Suharsono, R. S. (2024). Effect of Transfer Pricing , Capital Intensity and Audit Committee on Tax Avoidance ( Case Study of a Mining Company in the Energy Sector Listed on the Indonesian Stock Exchange for the 2021-2022 Period ). 2(03), 404–413.
Hamilah, H., & Situmorang, K. F. (2021). Determinant Tax Avoidance in Basic and Chemical Industry Manufacturing Companies Listed on the Idx. Sosiohumaniora, 23(2), 253. https://doi.org/10.24198/sosiohumaniora.v23i2.30727
Harianto, R., & Aini, N. (2021). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Komisaris Independen terhadap Biaya Utang. Liability, 03(1), 55–76.
Hidayat, A. T., & Fitria, E. F. (2018). Pengaruh Capital Intensity, Inventory Intensity, Profitabilitas dan Leverage Terhadap Agresivitas Pajak. Eksis: Jurnal Riset Ekonomi Dan Bisnis, 13(2), 157–168. https://doi.org/10.26533/eksis.v13i2.289
Hidayat, M., & Kurniawan, R. (2024). Accounting and Bussiness Journal The Influence Of Profitability, Leverage, Capital Intensity And Audit Committee On Tax Avoidance (Study of Universitas Andalas Accounting Students). 37–49.
Jusman, J., & Nosita, F. (2020). Pengaruh Corporate Governance, Capital Intensity dan Profitabilitas Terhadap Tax Avoidance pada Sektor Pertambangan. Jurnal Ilmiah Universitas Batanghari Jambi, 20(2), 697. https://doi.org/10.33087/jiubj.v20i2.997
Kusumaningsih, O., & Mujiyati. (2024). How To Profitability, Leverage and Company Size Affect Tax Avoidance. Journal of Economic, Business and Accounting, 7(2), 4116–4127.
Rahayu, E. F. A., Nurlaela, S., & Kurniati, S. (2023). Effect of Profitability, Capital Intensity, Leverage, Sales Growth, and Company Size on Tax Avoidance. Wiga : Jurnal Penelitian Ilmu Ekonomi, 13(1), 28–37. https://ejournal.itbwigalumajang.ac.id/index.php/wiga/article/view/966
Sarasmita, L. P. T., & Ratnadi, N. M. D. (2021). Intensitas Aktiva Tetap, Kompensasi Eksekutif, Kepemilikan Institusional dan Tax Avoidance. E-Jurnal Akuntansi, 31, 2442–2452.
Sholekah, F. I., & Oktaviani, R. M. (2022). Pengaruh Profitabilitas, Sales Growth Dan Leverage Terhadap Penghindaran Pajak. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 6(1), 494–512. https://garuda.kemdikbud.go.id/documents/detail/3198311
Widodo, S. W., & Wulandari, S. (2021). Pengaruh Profitabilitas, Leverage, Cpital Intensity, Sales Growth dan Ukuran Perusahaan Tehadap Penghindaran Pajak. SIMAK, 19(01), 152–173.
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2026 Rilis Anisatun Nasriyah, Ahmad Hijri Alfian
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.
JURNAL ILMIAH RAFLESIA AKUNTANSI (JIRA) is licensed under a 