PENGARUH PROFITABILITY, CAPITAL INTENSITY, LEVERAGE DAN FIRM SIZE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2024

Abstract

This study examines the factors that may influence tax avoidance behavior in infrastructure-related companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024 using a quantitative approach. The study sample comprised 46 companies with a total of 230 observations, which were reduced to 205 observations after outlier data management. Purposive sampling was used to determine the sample in this study. The independent variables studied included ROA as a proxy for profitability, CIR as a proxy for capital intensity, DAR as a proxy for leverage, and Ln (Total Assets) as a proxy for firm size. The dependent variable, Effective Tax Rate (ETR), was used as a proxy for tax avoidance. Secondary data for this study came from the companies' annual financial reports. This study utilized multiple linear regression analysis techniques using IBM SPSS Version 25 software, descriptive statistics, and classical assumption testing. The analysis revealed a positive relationship between profitability and tax avoidance, while capital intensity showed a negative relationship. Meanwhile, no clear influence was found between leverage and firm size on tax avoidance in infrastructure-related companies that were the focus of this study.