Pengaruh Likuiditas, Intensitas Modal, Dan Leverage Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Pertambangan Sektor Energy Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2020-2022)

Abstract

This research aims to analyze the influence of liquidity, capital intensity and leverage on tax avoidance (empirical study of energy sector mining companies listed on the Indonesian Stock Exchange (BEI) for the 2020-2022 period) using quantitative data through data collection methods in the form of numbers taken. from the Indonesian Stock Exchange. The sample used in this research was 59 companies. This research uses multiple linear regression techniques, with the f test, t test, and coefficient of determination. The data obtained was then processed using Microsoft Excel 2019 and SPSS Version 26. The results of this research show that: 1) Liquidity has a significant effect on Tax Avoidance, 2) Capital intensity has a significant effect on Tax Avoidance. 3) Leverage has a significant effect on Tax Avoidance. 4) Liquidity, capital intensity and leverage together have a significant effect on Tax Avoidance. The R Square value in the table above is 0.876 which shows that the tax avoidance variable is influenced by liquidity, capital intensity and leverage by 87.6% while the remaining 13.4% is influenced by other variables.