PENGARUH INTENSITAS MODAL, MEKANISME CORPORATE GOVERNANCE, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERBANKAN

Authors

  • Anisa Wantifa Pratiwi Universitas Islam Batik Surakarta ,
  • Yuli Chomsatu Universitas Islam Batik Surakarta ,

DOI:

https://doi.org/10.32332/finansia.v5i01.3470

Keywords:

Intensitas Modal, Mekanisme Corporate Governance, Profitabilitas, Tax Avoidance

Abstract

This study aims to analyze the influence of capital intensity, corporate governance mechanisms, profitability on tax avoidance. In this study, the type of data used was quantitative data with the population of banking companies listed on the Indonesia Stock Exchange in 2015-2019. The determination of the sample was carried out using the purposive sampling method so that nine companies were obtained that met the criteria for five years. The data analysis method used is multiple linear regression. Based on the results of the analysis, it can be concluded that capital intensity affects tax avoidance, while the mechanism of corporate governance and profitability does not affect tax avoidance.

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Published

2022-06-22

Issue

Vol. 5 No. 1 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah

Section

Articles

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How to Cite

PENGARUH INTENSITAS MODAL, MEKANISME CORPORATE GOVERNANCE, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERBANKAN. (2022). FINANSIA : Jurnal Akuntansi Dan Perbankan Syariah, 5(1), 45-54. https://doi.org/10.32332/finansia.v5i01.3470

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