PENGARUH LEVERAGE, INTENSITAS MODAL DAN KOMPENSASI RUGI FISKAL TERHADAP PENGHINDARAN PAJAK

Muhammad Rinaldi, Muhammad Harits Zidni Khatib Ramadhani, Sitti Rahma Sudirman, Melda Aulia Ramadhani

Sari


One of the factors that cause delays in tax revenue is tax avoidance, companies often carry out tax avoidance, and not a few companies do tax avoidance. The occurrence of tax evasion is due to several factors, ranging from exploiting weaknesses in the law, delaying tax payable and others. So that in this study focusing on the purpose of this research to see how Leverage, Capital Intensity, and Fiscal Loss Compensation affect tax avoidance. Leverage, Capital Intensity and Fiscal Loss Compensation are associated with tax avoidance with agency theory because of the intervention of the management to take advantage of the situation to reduce the tax burden. This study employs multiple regression analysis using samples from manufacturing businesses in the primary and chemical industries sub-sector from 2017 to 2019. Leverage has a beneficial influence on tax avoidance, which means companies with a high level of leverage tend to avoid taxes. Capital intensity and fiscal loss compensation variables have negative effects on tax avoidance.

 

Key word: Tax Avoidance, Leverage, Capital Intensity, Fiscal Loss Compensation

 


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Referensi


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