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September 5, 2025Journal of Accounting, Management and Islamic Economics

Pengaruh Capital Intensity, Profitabilitas Dan Leverage Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bei Periode 2018-2022

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Authors

HBHarley Bayu BimantoroBank IndonesiaSSSparta SpartaBank Indonesia

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Overview

Analysis shows the influence of capital intensity, profitability, and leverage on tax avoidance in manufacturing companies, highlighting a negative link with leverage.

Key Points

  • Leverage has a significant negative effect on tax avoidance in manufacturing firms, indicating financial structure impacts tax strategies.
  • The study assesses data from 250 observations across 50 companies listed on the Indonesia Stock Exchange between 2018 and 2022.
  • Data were analyzed using multiple linear analysis techniques to understand the relationship between variables.
  • Findings suggest capital intensity and profitability do not negatively affect tax avoidance, contrasting with leverage's significant role.

Cite This Study

Bimantoro et al. (2025) studied this question.

synapsesocial.com/papers/68bb3efd2b87ece8dc957c1fhttps://doi.org/10.35384/jamie.v3i1.778
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