PENGARUH PROFITABILITAS, INTENSITAS MODAL TERHADAP TAX AVOIDANCE (Studi empiris pada perusahaan Transportasi yang terdaftar di BEI tahun 2015-2019)

Anggi Namora, Depi Ftriani, Febyani Febyani, Holiawati Holiawati

Abstract


This study was made to find out and analyze how much influence profitability, capital intensity has on tax avoidance. This study took samples from transportation companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The sample in this study was selected using purposive sampling method. Based on the predetermined criteria obtained a sample of as many as companies so that the observation data amounted to . The hypothesis test used is panel data regression analysis (Pooled Data) using the Eviews 9.0 program. The results of this study indicate that the net profit margin and current ratio have

Keywords: Profitability, Capital Intensity and Tax Avoidance

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References


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