The effect of leverage, profitability, and capital intensity on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange

Jesslyn, Jesslyn (2024) The effect of leverage, profitability, and capital intensity on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Population taken to conduct the research is property and real estate companies for year 2019-2022 which are registered in Indonesia Stock Exchange. And 15 companies fulfill the criteria and used as the sample of this research. This means that there will be 60 data. Multiple linear regression analysis methods will be implemented on this research as it is one of the data analysis methods. The research result shows that the leverage, profitability and capital intensity have significant effect simultaneously on the level of tax avoidance at property and real estate companies at the Indonesia Stock Exchange since significant value is lower than significance level. The leverage does not have effect partially on tax avoidance at property and real estate companies at the Indonesia Stock Exchange. The profitability does not have effect partially on tax avoidance at property and real estate companies at the Indonesia Stock Exchange. The capital intensity has effect partially on tax avoidance at property and real estate companies at the Indonesia Stock Exchange. / Populasi yang digunakan dalam penelitian ini merupakan perusahaan property and real estate yang sudah terdaftar di Bursa Efek Indonesia dari tahun 2019-2022. Dan ada 115 perusahaan yang telah memenuhi kriteria penelitian yang dijadikan sampel penelitian ini. Yang berarti akan ada 60 data. Metode analisis regresi linier berganda akan diterapkan pada penelitian sebagai salah satu metode analisis data. Hasil penelitian menunjukkan bahwa leverage, profitabilitas dan intensitas modal berpengaruh signifikan secara simultan terhadap penghindaran pajak pada perusahaan property dan real estate pada Bursa Efek Indonesia karena nilai signifikansinya lebih kecil dari tingkat signifikansi. Leverage tidak pengaruh signifikan secara parsial terhadap penghindaran pada perusahaan property dan real estate pada Bursa Efek Indonesia. Profitabilitas tidak pengaruh signifikan secara parsial terhadap penghindaran pada perusahaan property dan real estate pada Bursa Efek Indonesia. Intensitas Modal tidak pengaruh signifikan secara parsial terhadap penghindaran pada perusahaan property dan real estate pada Bursa Efek Indonesia.

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