ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPENGARUH INTENSITAS MODAL, PROFITABILITAS DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK |
| Nama: INDIRA NUR SAFITRA |
| Tahun: 2025 |
| Abstrak This study uses three independent variables capital intensity, profitability, and leverage as its primary emphasis to investigate tax avoidance behavior in food and beverage manufacturing companies listed on the Indonesian Stock Exchange for the 2019-2022 period. The secondary data used in this study includes financial information obtained from annual and financial reports with favorable profit margins. 27 samples were previously selected using the purpose sampling approach out of total of 108 data. The result of the study show that capital intensity and leverage have no effect on tax avoidance. Meanwhile, tax avoidance is significantly impacted negatively by profitability. |