Capital Intensity, Financial Performance On Tax Avoidance During Non COVID-19 And COVID-19 Period
DOI:
https://doi.org/10.33062/ajb.v9i02.60Keywords:
Capital Intensity, Financial Performance, Non COVID-19 and COVID-19 Periods, Tax avoidanceAbstract
The purpose of this study is to examine whether capital intensity and financial performance can affect tax avoidance during the non-COVID-19 and COVID-19 periods with profitability as a control variable. This study uses secondary data focusing on Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. The sampling technique used in this study is purposive sampling by utilizing data sourced from annual financial reports available at www.idx.co.id and the respective company websites. The number of companies used is 30 companies as the population, with a total of 180 sample data for observation. The results of the study indicate that capital intensity and financial performance have a significant positive effect on tax avoidance, in the non-COVID-19 and COVID-19 periods.
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