THE EFFECT OF CAPITAL INTENSITY, INSTITUTIONAL OWNERSHIP AND SALES GROWTH ON TAX AVOIDANCE WITH LEVERAGE, COMPANY SIZE, AND PROFITABILITY AS A CONTROL VARIABLE
Abstract
ABSTRACT
The purpose of this study was to determine and explain the effect of Capital Intensity, Institutional Ownership and Sales Growth on Tax Avoidance with Leverage, Firm Size and Profitability as control variables in mining companies in Indonesia. The number of samples used was 33 mining companies listed on the Indonesia Stock Exchange from 2017-2020. The data used in this study are secondary data obtained from www.idx.co.id, data were analyzed by Binary Logistic Regression with the help of the SPSS 22 application. The results show that Capital Intensity has a positive effect on Tax Avoidance and Institutional Ownership has a negative effect on Tax avoidance. As for the control variable, it shows that firm size and profitability have a positive effect on tax avoidance and leverage has a negative effect on tax avoidance.
Keywords: Capital Intensity, Institutional Ownership, Sales Growth, Leverage, Company Size, Profitability and Tax Avoidance.
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