The Influence of Capital Intensity, Firm Size, and Leverage on Tax Avoidance on Companies Registered in Jakarta Islamic Index (original) (raw)
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Humanities & Social Sciences Reviews, 2020
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Tax avoidance is an effort to avoid taxes that is carried out in a legal way or does not violate laws and regulations because for taxpayers, taxes are seen as a burden that will reduce profits or income. Taxpayers who carry out tax avoidance are not in accordance with the expectations of society, because this tax is managed by the government to be returned indirectly to the taxpayer in the form of welfare of life. This study aims to examineandanalyze the effect of profitability, company size, and sales growth on tax avoidance with leverage as a coding variable. The design of this study used a causality and sel research design used in this study was selected by researchers using the purposive sampling method. Secondary data as much as 36 samples of companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The statistical method used to test the research hypothesis is multiple linear regression analysis with the help of SPSS 25.0 software. The resultsshowed that the independentvariables of profitability, company size, sales growth and leverage had no significant effect on tax avoidance and the leverage moderation variable could not moderate independent variables against dependent variables.
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The purpose of this study was to examine the effect of capital intensity, sales growth, leverage on tax avoidance and profitability as a moderator. Tax Avoidance in this study was measured using the cash effective tax rate (CETR) approach and leverage was measured using the debt to equity ratio (DER). Profitability as a moderating variable is measured using return on assets (ROA). The research sample uses food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The research method used is a purposive sampling approach. The number of companies used in this study were 11 companies with a research period span of five years, so the number of samples used in this study was 55 samples. The model in this study uses multiple linear regression. The results of the study prove that the variables of capital intensity and sales growth have an effect on tax avoidance. On the other hand, leverage proxies with DER has no effect on tax avoidance. The results of th...