THE INFLUENCE OF CORPORATE GOVERNANCE, PROFITABILITY, LEVERAGE, FIRM SIZE, AND CAPITAL INTENSITY ON TAX AVOIDANCE (Empirical Study on Manufacturing Companies Consumer Goods Industry Sector Listed on the Indonesian Stock Exchange for the Period of 2018-2022)
Abstract
This study aims to analyze the influence of Corporate Governance, Profitability,
Leverage, Firm Size, and Capital Intensity on Tax Avoidance in the Consumer
Goods Industry Sector of Manufacturing Companies listed on the Indonesian Stock
Exchange from 2018 to 2022. Purposive sampling was used to select a sample of
27 companies out of 85 for analysis. Quantitative methods were employed using
secondary data obtained from the Indonesian Stock Exchange website. Data
analysis included descriptive statistics, Classical Assumption Tests, and Hypothesis
Testing. The results show that Institutional Ownership, Audit Committee,
Profitability, Leverage, Firm Size, and Capital Intensity have a significant positive
influence on Tax Avoidance.
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