PENGARUH LEVERAGE, CAPITAL INTENSITY RATIO, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENERAPAN TAX AVOIDANCE (STUDI PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2020-2022)
Keywords:
Tax Avoidance, Leverage, Capital Intensity Ratio, Kepemilikan Institusional, Perusahaan ManufakturAbstract
Penelitian ini bertujuan untuk menguji secara empiris pengaruh ketiga variabel tersebut terhadap praktik tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2022. Penelitian menggunakan pendekatan kuantitatif dengan desain kausal komparatif. Data sekunder diperoleh dari laporan keuangan tahunan 74 perusahaan yang dipilih melalui teknik purposive sampling, dengan total 222 observasi. Analisis data dilakukan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa leverage dan kepemilikan institusional berpengaruh positif dan signifikan terhadap tax avoidance, sementara capital intensity ratio berpengaruh negatif dan signifikan.
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References
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