The Effects of Profitability, Capital Intensity, and Leverage on Tax Avoidance on Companies in the Jakarta Islamic Index

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Published: Dec 31, 2023
DOI: https://doi.org/10.55299/ijec.v2i2.690
Keywords:
Leverage, Capital Intensity, Profitability, Tax Avoidance

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Ridwansyah
Faculty of Islamic Economics and Business, UIN Raden Intan Lampung, Bandar Lampung, Indonesia
Any Eliza
Faculty of Islamic Economics and Business, UIN Raden Intan Lampung, Bandar Lampung, Indonesia
Marini Rahma Safira
Faculty of Islamic Economics and Business, UIN Raden Intan Lampung, Bandar Lampung, Indonesia

Abstract

The purpose of this study was to investigate potential correlations between tax evasion and leverage, capital intensity, and profitability. This investigation's primary goals and focus are companies that are listed in the Jakarta Islamic Index for the 2019–2021 period. 54 observation samples in all were used in this study, and they were all chosen using purposive sampling methods. The data examined using Eviews software was subjected to multiple linear regression testing methodology for the purposes of this investigation. The use of leverage and tax evasion are unrelated, according to study findings. Tax evasion is impacted by both capital intensity and profitability considerations.

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How to Cite
Ridwansyah, Any Eliza, & Safira, M. R. (2023). The Effects of Profitability, Capital Intensity, and Leverage on Tax Avoidance on Companies in the Jakarta Islamic Index. International Journal of Economics (IJEC), 2(2), 850–856. https://doi.org/10.55299/ijec.v2i2.690
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Vol. 2 No. 2 (2023): July-December
Section
Articles
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This work is licensed under a Creative Commons Attribution 4.0 International License.

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