The Influence of Profitability, Capital Intensity and Other Factors on Tax Avoidance

Kevin Felixius; Ricky Aprilianto Mulyana

doi:10.55927/fjsr.v4i8.560

Authors

Kevin Felixius Trisakti School of Management
Ricky Aprilianto Mulyana Trisakti School of Management

DOI:

https://doi.org/10.55927/fjsr.v4i8.560

Keywords:

Tax Avoidance, Profitability, Capital Intensity, Boards Of Size, Female Directors, Company Size, Leverage, Institutional Ownership

Abstract

This study seeks to gather empirical data about the relationship between tax avoidance and the following factors: firm size, leverage, profitability, capital intensity, size of the board, female directors, and institutional ownership. The dependent variable in this study is tax evasion as determined by the Cash Effective Tax Rate. The study's subjects are manufacturing firms that were listed between 2021 and 2023 on the Indonesia Stock Exchange. Purposive sampling was employed to gather the sample, and a total of 207 data points from 69 firms were used as study samples. Multiple regression analysis is used in this study to examine the impact of each variable. The study's findings suggest that capital intensity and profitability have a favorable impact on tax evasion. Tax evasion is negatively impacted by the female director variable. In the meanwhile, tax evasion is unaffected by the factors of board size, firm size, leverage, and institutional ownership

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