Profitabilitas, Corporate Governance, Ukuran Perusahaan Dan Intensitas Modal Terhadap Penghindaran Pajak

Lustina Rima

No q8jhc, OSF Preprints from Center for Open Science

Abstract: Abstract : This study aims to analyze the effect of profitability, corporate governance, firm size, and capital intensity on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2018. Corporate governance in this study uses leverage variables and independent commissioners. The population of this study is 54 property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2018. Determination of samples using purposive sampling method and obtaining 23 companies with certain criteria. The analysis technique used in this study is multiple linear regression. The results showed that the profitability and firm size variables had a significant negative effect on tax avoidance, while the leverage variable, independent commissioner, and capital intensity did not affect tax avoidance. Keywords : Profitabilitas, Corporate Governance, Firm Size, Capital Intensity, Tax Avoidance

Date: 2020-05-25
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Persistent link: https://EconPapers.repec.org/RePEc:osf:osfxxx:q8jhc

DOI: 10.31219/osf.io/q8jhc

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