Studi Empiris tentang Dampak Profitabilitas, Capital Intensity, dan Leverage terhadap Praktik Penghindaran Pajak

Abstrak

This study aims to determine the effect of Profitability, Capital Intensity and Leverage on Tax Avoidance in manufacturing companies in the Consumer Goods Industry sector which are listed on the Indonesian stock exchange for the 2019-2022 period. Data collection uses secondary data obtained from financial reports accessed throughwww.idx.co.id and data on the shares of manufacturing companies in the consumer goods industry sector using techniquespurposive sampling. The population is manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the 2019- 2022 period. The sample of this research is 124 observations. The results of the research variable data have been tested on the classical assumptions in the form of normality assumptions, multicollinearity assumptions, heteroscedasticity assumptions and their autocorrelation assumptions. Methods of data analysis using multiple linear regression techniques, and testing the hypothesis after the data is collected, the data is analyzed using the SPSS program (Statistic Product and Service Solution) Version 25. The research results show Profitability measured using Return On Asset (ROA) negative and significant effect on Tax Avoidance,Capital Intensity dan Leverage positive and significant effect on tax avoidance.