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

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  • Rima, Lustina

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

Suggested Citation

  • Rima, Lustina, 2020. "Profitabilitas, Corporate Governance, Ukuran Perusahaan Dan Intensitas Modal Terhadap Penghindaran Pajak," OSF Preprints q8jhc, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:q8jhc
    DOI: 10.31219/osf.io/q8jhc
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