PENGARUH PROFITABILITAS, LIKUIDITAS DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN INDUSTRI DASAR DAAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2024
Keywords:
Profitability, Liquidity, Capital Intensity, Tax AvoidanceAbstract
This study aims to examine the effect of profitability, liquidity, and capital intensity on tax avoidance partially and simultaneously. The population in this study is the basic and chemical industry sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period, with a population of 74 companies. The sample size is 30 companies within the four-year study period, with 120 observations and 47 outliers, resulting in a total sample of 73. Sampling was conducted using a purposive sampling technique. The analytical methods used are descriptive statistical tests, classical assumption tests including normality tests, multicollinearity tests, autocorrelation tests, and heteroscedasticity tests. Multiple linear regression analysis using SPSS 27 was used to process the data. The results of this study indicate that: (1) Profitability has a positive but insignificant effect on tax avoidance, (2) Liquidity has a negative but insignificant effect on tax avoidance, (3) Capital intensity has a negative but insignificant effect on tax avoidance, (4) Profitability, liquidity, and capital intensity simultaneously have significant effect on tax avoidance in basic and chemical industry companies listed on the Indonesia Stock Exchange from 2021 to 2024.References
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