PENGARUH PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK

Abstract

This research intends to identify the relationship between firm profitability, leverages, capital intensity and firm size, and how these variables affect tax avoidance. Entities within the infrastructure department traded on the Indonesia Stock Exchange (IDX) during the 2024 to 2020 fiscal windows represent the study's subjects. Through the application of deliberate sampling criteria, 205 data points from 41 enterprises were successfully harvested. Data interpretation was executed through a multiple linear regression architecture, with the SPSS (Statistical Product and Service Solution) application version 22.0 serving as the primary analytical instrument. Findings reveal that from the collective institutional metrics assessed, solely enterprise magnitude and financial gearing show significant detrimental and beneficial ties to tax shielding, while net profitability and fixed asset density are determined to exert no vital effect on tax avoidance.