PENGARUH CAPITAL INTENSITY, LEVERAGE, DAN COMPANY SIZE TERHADAP TAX AVOIDANCE
Main Article Content
Abstract
This research aims to analyze the effect of capital intensity, leverage, and company size
on tax avoidance. The population in this research are manufacturing companies sector
consumer goods industry listed on the Indonesia Stock Exchange for 2016–2019 period.
The sampling technique in this research is purposive sampling method with secondary
data with a sample of 27 companies, with an observation period of 4 years in a row, so
the total is 108 samples. Data analysis method used in this research is multiple linear
regression analysis. The results of this research showed that company size has a
significant positive effect on tax avoidance. While capital intensity and leverage do not
have a significant effect on tax avoidance.
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