Analisis Determinan Tax Avoidance Pada Perusahaan Sub Sektor Farmasi

Adrian Setia Putra · Fatmawati Zahroh

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Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Legal Issues

Abstract

Purpose: Tax avoidance is a legal practice because it is carried out using procedure that do not violate tax law and regulation. Even so, wen companies implement tax avoidance, the state revenue can be reduced from the intended target. The study aimed to determine the effects of Profitability, Earnings Management, Solvency; Capital Intensity; and Inventory Intensity on Tax Avoidance. Methodology/Approach: Quantitative data were used in study. The samples used were 7 pharmaceutical subsector manufacturing companies listed on the IDX 2017-2022 with purposive sampling techniques, so that 42 data were obtained. The analysis technique used multiple linear regression with the SPSS program version 25. Findings: The results partially show that Profitability, Capital Intensity, and Inventory Intensity affect Tax Avoidance. The Earnings Management and Solvency variables had not affect on Tax Avoidance. Simultaneously the variables of Profitability; Earnings Management; Solvency; Capital Intensity; and Inventory Intensity affect Tax Avoidance.

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2022Dasar-Dasar Manajemen Keuangan 2017The Influence of Profitability, Leverage, Firm Size and Capital Intensity Towards Tax Avoidance 2020Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Manajemen Laba terhadap Penghindaran Pajak Dimoderasi oleh Political Connection 2021Dampak Thin Capitalization, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tindakan Penghindaran Pajak 2021Pengaruh Profitabilitas, Struktur Modal, Ukuran Perusahaan, Dan Good Corporate Governance terhadap Nilai Perusahaan 2021PENGARUH PROFITABILITAS, LEVERAGE, PERTUMBUHAN PENJUALAN, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2015-2019 2019Pengaruh Corporate Governance dan Profitabilitas terhadap Penghindaran Pajak dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi 2021Pengaruh Solvabilitas dan Profitabilitas terhadap Penghindaran Pajak

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