PENGARUH INTENSITAS MODAL, INTENSITAS PERSEDIAAN, PROFITABILITAS DAN STRUKTUR KEPEMILIKAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR

Open Access

Abstract

The purpose of this study is to examine and provide empirical evidence regarding the effect of capital intensity, inventory intensity, profitability and ownership structure on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. The dependent variable in this study is tax avoidance as measured by using Effective Tax Rates (ETR). The independent variables in this study are capital intensity, inventory intensity, profitability, managerial ownership and institutional ownership. The control variable used in this study is firm size. The population in this study used 131 manufacturing companies as research samples which were analyzed by quantitative methods. The sampling technique in this research is using purposive sampling technique and using multiple linear regression analysis using the IBM SPSS Statistics 24 program as a tool. Through this study, the researcher found the results that capital intensity and profitability had a significant positive effect on tax avoidance, firm size had a significant negative effect on tax avoidance, then the results of inventory intensity, managerial ownership and institutional ownership had no significant effect on tax avoidance. The results of this study are expected to provide benefits for various parties related to the research topics raised in the study, including this research can provide benefits regarding the importance of capital intensity, profitability and company size for tax avoidance. Then, it can be considered by companies or the government regarding tax avoidance.