Dampak Profitabilitas, Leverage, Ukuran Perusahaan dan Intensitas Aset Tetap Terhadap Penghindaran Pajak Pada Masa Pandemi Covid-19
This research aims to determine the impact of profitability, leverage, firm size, intensity of fixed assets on tax avoidance. The population in this study are all manufacturing companies in Indonesia that are listed on the Indonesia Stock Exchange for the 2020-2022 period. The selection of the sampl...
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| Format: | Article |
| Language: | English |
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Universitas Mahasaraswati Denpasar
2024-06-01
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| Series: | Jurnal Inovasi Akuntansi |
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| Online Access: | https://e-journal.unmas.ac.id/index.php/jia/article/view/8790 |
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| author | T, Gracella Christhalia Evangelica Indra Sukma Subagio |
| author_facet | T, Gracella Christhalia Evangelica Indra Sukma Subagio |
| author_sort | T, Gracella Christhalia Evangelica |
| collection | DOAJ |
| description | This research aims to determine the impact of profitability, leverage, firm size, intensity of fixed assets on tax avoidance. The population in this study are all manufacturing companies in Indonesia that are listed on the Indonesia Stock Exchange for the 2020-2022 period. The selection of the sample in this study used a purposive sampling method and obtained a sample of 79 samples. Source of data used is secondary data. Based on multiple linear regression analysis using the SPSS 26 program, it is found that tax avoidance is not affected by profitability, leverage, firm size, intensity of fixed assets. |
| format | Article |
| id | doaj-art-3ec931987de34521ab15cf9e3723ebaa |
| institution | Kabale University |
| issn | 2988-1536 |
| language | English |
| publishDate | 2024-06-01 |
| publisher | Universitas Mahasaraswati Denpasar |
| record_format | Article |
| series | Jurnal Inovasi Akuntansi |
| spelling | doaj-art-3ec931987de34521ab15cf9e3723ebaa2025-08-20T03:31:15ZengUniversitas Mahasaraswati DenpasarJurnal Inovasi Akuntansi2988-15362024-06-0121293710.36733/jia.v2i1.87909490Dampak Profitabilitas, Leverage, Ukuran Perusahaan dan Intensitas Aset Tetap Terhadap Penghindaran Pajak Pada Masa Pandemi Covid-19T, Gracella Christhalia Evangelica0Indra Sukma Subagio1Universitas Nasional KarangturiUniversitas Nasional KarangturiThis research aims to determine the impact of profitability, leverage, firm size, intensity of fixed assets on tax avoidance. The population in this study are all manufacturing companies in Indonesia that are listed on the Indonesia Stock Exchange for the 2020-2022 period. The selection of the sample in this study used a purposive sampling method and obtained a sample of 79 samples. Source of data used is secondary data. Based on multiple linear regression analysis using the SPSS 26 program, it is found that tax avoidance is not affected by profitability, leverage, firm size, intensity of fixed assets.https://e-journal.unmas.ac.id/index.php/jia/article/view/8790profitabilityleveragecompany sizefixed asset intensitytax avoidance |
| spellingShingle | T, Gracella Christhalia Evangelica Indra Sukma Subagio Dampak Profitabilitas, Leverage, Ukuran Perusahaan dan Intensitas Aset Tetap Terhadap Penghindaran Pajak Pada Masa Pandemi Covid-19 Jurnal Inovasi Akuntansi profitability leverage company size fixed asset intensity tax avoidance |
| title | Dampak Profitabilitas, Leverage, Ukuran Perusahaan dan Intensitas Aset Tetap Terhadap Penghindaran Pajak Pada Masa Pandemi Covid-19 |
| title_full | Dampak Profitabilitas, Leverage, Ukuran Perusahaan dan Intensitas Aset Tetap Terhadap Penghindaran Pajak Pada Masa Pandemi Covid-19 |
| title_fullStr | Dampak Profitabilitas, Leverage, Ukuran Perusahaan dan Intensitas Aset Tetap Terhadap Penghindaran Pajak Pada Masa Pandemi Covid-19 |
| title_full_unstemmed | Dampak Profitabilitas, Leverage, Ukuran Perusahaan dan Intensitas Aset Tetap Terhadap Penghindaran Pajak Pada Masa Pandemi Covid-19 |
| title_short | Dampak Profitabilitas, Leverage, Ukuran Perusahaan dan Intensitas Aset Tetap Terhadap Penghindaran Pajak Pada Masa Pandemi Covid-19 |
| title_sort | dampak profitabilitas leverage ukuran perusahaan dan intensitas aset tetap terhadap penghindaran pajak pada masa pandemi covid 19 |
| topic | profitability leverage company size fixed asset intensity tax avoidance |
| url | https://e-journal.unmas.ac.id/index.php/jia/article/view/8790 |
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