Jurnal Manajemen Bisnis Program Pascasarjana Universitas Muhammadiyah Tangerang ISSN: 2302-3449 I e-ISSN: 2580-9490 Vol.
15 I No.
1, hal 56-65 The Effect Of Thin Capitalization.
Capital Intensity.
Profitability.
Sales Growth And Company Age On Tax Avoidance With Firm Size As A Moderating Variable Samino Hendrianto.
Andre Achmad Saputra.
Nursimah Dara.
Masturo Prodi Akuntansi.
Fakultas Ekonomi dan Bisnis.
Universitas Muhammadiyah Tangerang samhendrian75@gmail.
com, 2andreachmad14@gmail.
com, 3nursimahdara05@gmail.
com, 4turomasturo93@gmail.
Keyword Thin Capitalization.
Capital Intensity.
Profitability.
Sales Growth.
Company Age.
Tax Avoidance.
Firm Size Abstract The purpose of this study was to determine the effect of Thin Capitalization.
Capital Intensity.
Profitability.
Sales Growth and Company Age on Tax Avoidance with Firm Size as a moderating variable in the energy sector listed on the Indonesia Stock Exchange (IDX).
The research time period is 5 years, namely the 2018-2022 period.
The population of this study includes all Energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022.
The sampling technique used purposive sampling Based on the predetermined criteria, 18 companies were The type of data used is secondary data obtained from the Indonesia Stock Exchange website.
The analysis method used is panel data regression analysis.
Partial research results show that Thin Capitalization has a positive effect on Tax Avoidance.
Capital Intensity and Profitability have a negative effect on tax avoidance.
Sales Growth and Company Age have no effect on tax avoidance.
Firm size can moderate the effect of Thin Capitalization.
Capital Intensity.
Profitability on tax avoidance.
Firm size cannot moderate the effect of Sales Growth and Company Age on tax Copyright A 2026 JMB.
Journal Manajemen Bisnis is licensed under a Creative Commons AttributionShareAlike 4.
0 International License avoidance practices.
Tax avoidance is a legal form of tax planning that minimizes tax liabilities without violating tax regulations.
The primary driver of tax avoidance practices is often thin capitalization, in which companies attempt to optimize their capital structure by minimizing debt to reduce tax liabilities.
Thin capitalization is a term used to describe a situation in which a company has very little capital relative to its debt.
Although legally permissible, thin capitalization practices often attract the attention of tax authorities because they can be considered an aggressive form of tax avoidance.
According to Sarif & Surachman .
, thin capitalization positively affects tax avoidance, whereas Nuridah et al.
find that it negatively affects tax avoidance.
This contradicts the findings of research by Lutfitriyah & Anwar .
and Nicauri et al.
, which stated that thin capitalization has no effect on tax avoidance.
Firm size can also act as a moderating factor in the relationship between thin capitalization and tax avoidance.
Firm size is a company's size, as reflected in its financial statements.
Large companies are expected to contribute Introduction Indonesia is a developing country.
The tax department is the largest component of state Taxation is the most important component of state revenue, supporting economic activity and driving government Therefore, the government places great importance on tax payments to every individual and corporate taxpayer (Ismi Norisa.
Riana R Dewi, 2.
State revenue comes from tax and non-tax revenues.
Tax revenue plays a crucial role, particularly in national development.
Taxes are used to finance general state spending, and taxpayers receive no direct returns .
s opposed to performanc.
(Nuridah et al.
, 2.
Tax revenue realization in Indonesia over the past five years has been suboptimal, as targets have fallen short in several periods.
Only in 2022 did tax revenue reach the target due to suboptimal tax collection and several constraining factors .
Since 2007.
Indonesia has implemented a self-assessment tax system, in which taxpayers play a central role in fulfilling their tax obligations, providing significant opportunities for companies to engage in tax Jurnal Manajemen Bisnis ISSN: 2302-3449 I e-ISSN: 2580-9490 Program Pascasarjana Universitas Muhammadiyah Tangerang significantly to the state's tax payments.
Previous research related to the effect of thin capitalization on tax avoidance, with firm size as a moderating variable, conducted by Lutfitriyah & Anwar .
, stated that firm size moderates the effect of thin capitalization on tax avoidance.
However.
Sarif & Surachman .
found a difference in results from previous research, indicating that firm size, as a moderating variable, weakens the effect of thin capitalization on tax avoidance.
Capital intensity encompasses investment in fixed assets and total company assets.
Companies that invest in their assets generally experience depreciation annually.
This depreciation expense is a key component of a company's financial statements, reflecting the reduction in asset value over time.
Tax avoidance practices related to capital intensity often involve companies intentionally increasing depreciation expenses on their fixed assets.
In this way, companies can reduce taxable profits and optimize their tax These strategies can include selecting tax-advantaged depreciation methods, choosing shorter useful lives, or choosing methods that maximize the amount of depreciation expense deductible from taxable income.
This provides an opportunity for companies to manipulate capital intensity figures in financial statements as a strategy for tax avoidance.
Therefore, depreciation expense management is an important strategy in companies' efforts to optimize their tax liabilities.
While depreciation expense management can be a legitimate tax planning strategy, excessive manipulation or abuse of this practice can attract the attention of tax authorities.
Therefore, companies need to ensure that capital intensity practices and other tax planning comply with applicable tax laws and (A.
Putri, 2.
According to research conducted by Humairoh & Triyanto .
and Ramadani & Tanno .
, capital intensity has a positive effect on tax avoidance, while research by Abd.
Wahid Saputra and Memen Suwandi .
found that capital intensity negatively impacts tax This contradicts the findings of research conducted by Amiah .
, which stated that capital intensity has no significant effect on tax avoidance.
Firm size can also act as a moderating factor in the relationship between capital intensity and tax Firm size is the scale of a company's size, as seen from its financial statements.
Large companies are expected to make a significant Vol.
15 I No.
1, hal 56-65 contribution to the country's tax payments.
Research related to the relationship between capital intensity and tax avoidance, with firm size as a moderating variable, was revealed by Amiah .
, stating that firm size moderates the relationship between capital intensity and tax According to A.
Putri .
, firm size, as a moderating variable, strengthens the relationship between capital intensity and tax Meanwhile, researchers Abd.
Wahid Saputra and Memen Suwandi .
found that firm size does not strengthen the effect of capital intensity on tax avoidance, and Ramadani & Tanno .
found that firm size does not moderate the effect of capital intensity on tax avoidance.
Profitability is a significant factor in tax avoidance practices.
Profitability reflects the extent to which a company is able to generate profits based on total assets, sales, or equity.
Profitability is a crucial consideration for companies in designing tax avoidance strategies because it can influence the amount of tax liability they must pay.
Profitability has several indicators, one of which is commonly used, namely ROA (Suyanto & Kurniawati, 2.
When a company's profitability (ROA) reaches a high level, it means the profit generated is relatively large compared to certain metrics, such as total assets or sales.
profits increase, the amount of tax payable also Therefore, companies tend to seek ways to optimize their tax structures and reduce their tax liabilities.
As company profits increase, the amount of tax payable also increases.
Therefore, companies are often encouraged to adopt tax avoidance strategies (Nicauri et al.
Research by Ramadani & Tanno .
found that profitability has a significant positive effect on tax avoidance, and research by Ismi Norisa and Riana R Dewi .
found that profitability has a significant effect on tax Meanwhile, research by Suyanto & Kurniawati .
showed a negative effect on tax avoidance, and Humairoh & Triyanto .
found that profitability has a negative but significant effect on tax avoidance.
This contradicts research by Ismiani Aulia .
, which found that profitability has no effect on tax Furthermore, according to Faradia & Ernandi .
, profitability has no significant effect on tax avoidance.
Firm size can also act as a moderating factor in the relationship between profitability and tax Research related to the relationship Jurnal Manajemen Bisnis ISSN: 2302-3449 I e-ISSN: 2580-9490 Program Pascasarjana Universitas Muhammadiyah Tangerang between profitability and tax avoidance, with firm size as a moderating variable, conducted by Amiah .
, found that firm size moderates the relationship between profitability and tax According to Suyanto & Kurniawati .
, firm size can strengthen the effect of profitability on tax avoidance.
This contradicts research by Faradia & Ernandi .
, which stated that firm size does not moderate the effect of profitability on tax avoidance.
Sales growth.
Sales growth is the fluctuation in sales increases and decreases from year to year.
Significant sales growth can have a positive impact on a company's profits.
Some strategies that companies with rapid sales growth can adopt include optimizing corporate structure, selecting tax-advantageous asset depreciation methods, or transferring profits across borders to take advantage of lower tax rates in certain Furthermore, companies may also take advantage of tax incentives provided by the government as a stimulus for economic growth.
Therefore, the likelihood of companies adopting tax avoidance practices to reduce their tax burden and maximize profits may increase (Richie & Triyani, 2.
Previous research by Rahmi et .
found that sales growth has a positive effect on tax avoidance.
However, this contrasts with the findings of Richie & Triyani .
, which found that sales growth has a negative effect on tax avoidance.
Meanwhile, according to Ismi Norisa and Riana R Dewi .
, sales growth has no effect on tax avoidance.
Firm size can also be used as a moderator in the relationship between sales growth and tax A study by Resca & Ramadhan .
on the effect of sales growth on tax avoidance, with firm size as a moderating variable, found that firm size moderated the relationship between sales growth and tax avoidance.
This contrasts with the study by Suyanto & Kurniawati .
, which found that firm size did not moderate sales growth on tax avoidance.
Large companies generally have access to more competent human resources in various aspects, including taxation.
The primary goal of a company is to increase shareholder wealth through profit generation.
Therefore, large companies tend to implement tax avoidance practices, with the aim of minimizing tax payments as much as possible.
This aims to achieve the company's primary goal of maximizing profits Vol.
15 I No.
1, hal 56-65 more efficiently while ensuring tax payments remain at an optimal level (Suryani, 2.
Previous related research conducted by Ismiani Aulia .
showed that company size has a positive effect on tax avoidance.
However, research by N.
Dewi & Noviari .
found that company size has a negative effect on tax avoidance.
Different results were also found in research conducted by Stawati .
, which found that company size had no effect on tax The research questions formulated in this study are as follows: .
Does thin capitalization affect tax avoidance?.
Does capital intensity affect tax avoidance?.
Does profitability affect tax avoidance?.
Does sales growth affect tax .
Does company age affect tax .
Does firm size affect tax .
Can firm size moderate thin capitalization on tax avoidance?.
Can firm size moderate capital intensity on tax avoidance?.
Can firm size moderate profitability on tax .
Can firm size moderate sales growth on tax avoidance?.
Can firm size moderate company age on tax avoidance?.
The objectives of this study are as follows: .
To determine the effect of thin capitalization on tax avoidance.
To determine the effect of capital intensity on tax avoidance.
To determine the effect of profitability on tax .
To determine the effect of sales growth on tax avoidance.
To determine the effect of company age on tax avoidance.
To determine the effect of firm size on tax avoidance.
To prove that firm size is able to moderate thin capitalization on tax avoidance.
To prove that firm size is able to moderate capital intensity on tax avoidance.
To prove that firm size is able to moderate profitability on tax avoidance.
To prove that firm size is able to moderate sales growth on tax avoidance.
To prove that firm size is able to moderate company age on tax The benefits of this study are as follows: First.
Theoretical Benefits: This study is expected to provide a significant contribution in enriching scientific knowledge and developing researchers' theories, especially those related to factors that influence tax avoidance practices.
The findings of this study are expected to serve as a valuable reference base, particularly to support the study of topics related to the issues discussed in this In addition, the results of this study are Jurnal Manajemen Bisnis ISSN: 2302-3449 I e-ISSN: 2580-9490 Program Pascasarjana Universitas Muhammadiyah Tangerang expected to provide deeper insights and relevant reference materials for researchers, practitioners, and academics in exploring aspects related to the problems that are the focus of this study.
Practical Benefits: .
For the Author.
Through this study, the author hopes to broaden his knowledge regarding factors that can influence tax avoidance In addition, the author also aspires that the results of this study can provide a positive contribution to improving the author's analytical thinking skills in overcoming challenges and solving related problems.
It is also hoped that the findings of this study can serve as a foundation for the author in implementing the knowledge gained during the lecture period, opening up opportunities for the application of theoretical concepts in a practical context.
For Energy Sector Companies.
The results of this study are expected to serve as the main foundation in assessing company management performance, thereby being able to provide in-depth evaluations and valuable input regarding the urgency and impact of taxes as well as the risks that may arise in the context of tax avoidance practices.
The implications of this research are expected to provide a more holistic view of corporate tax strategies, provide a deeper understanding of potential consequences, and provide a relevant framework for evaluating management decisions related to tax policy.
Vol.
15 I No.
1, hal 56-65 Previous Research According to Abd.
Wahid Saputra.
Memen Suwandi, and Suhartono .
wrote, "The Effect of Leverage and Capital Intensity on Tax Avoidance with Firm Size as a Moderating Variable.
" The results show that leverage and capital intensity negatively influence tax Firm size strengthens the effect of leverage on tax avoidance, while firm size does According to Adinda Ardila Putri.
Ronni Andri Wijaya, and Rindy Citra Dewi .
, "Tax Avoidance Through Firm Size as a Moderating Variable: Institutional Ownership.
Capital Intensity, and Firm Age," the results show that institutional ownership has a positive effect on tax Capital intensity and firm age have a negative effect on tax avoidance.
Firm size, as a moderating variable, strengthens the relationship between institutional ownership and capital intensity on tax avoidance.
Firm size, as a moderating variable, weakens the relationship between firm age and tax avoidance.
According to Listin Lutfitriyah and Saiful Anwar .
, entitled "Determinants of Tax Avoidance with Firm Size as a Moderating Variable," the results show that thin capitalization has no effect on tax avoidance.
Transfer pricing and financial distress do affect tax avoidance.
Firm size moderates the effect of thin capitalization on tax avoidance.
Firm size does not moderate the effect of transfer pricing and financial distress on tax avoidance.
According to Nur Amiah .
, entitled "The Effect of Profitability and Capital Intensity on Tax Avoidance: Firm Size as a Moderating Variable," the results show that profitability negatively influences tax avoidance.
Capital intensity has no effect on tax avoidance.
Firm size moderates the effect of profitability on tax avoidance.
II.
Literature Review Agency Theory Agency theory describes the relationship between the party granting authority .
he principa.
and the party receiving authority .
he In agency theory, the principal grants duties or authority to the agent to act on their This relationship often involves trust, where the principal relies on the agent to carry out duties in good faith and in line with the principal's interests (Marlinda et al.
, 2.
Agency theory is a theoretical foundation detailing business practices in various companies and remains relevant today.
This theory stems from the synergy between economic theory, decision theory, sociological theory, and organizational The main principle contained in this theory states that there is a working relationship between the party granting authority, namely the investor, and the party receiving authority .
he agen.
, namely the manager (Anggi Dwi Kusprianti.
Patricia Dhiana, 2.
Jurnal Manajemen Bisnis ISSN: 2302-3449 I e-ISSN: 2580-9490 Program Pascasarjana Universitas Muhammadiyah Tangerang Thin Capitalization (X.
Capital Intensity (X.
Profitability (X.
Sales Growth (X.
Table 1.
Descriptive Statistic Tax Avoidance (Y) Based on Table 1, it can be explained that the amount of data .
used in this study is Tax Avoidance has a minimum value of 0.
a maximum value of 0.
528273, a mean value of 245533, a median ETR value of 0.
235950, a standard deviation value of 0.
Thin Capitalization has a minimum value of 0.
140242, a maximum value of 2.
484957, a mean DER value of 893736, a median DER value of 0.
858079, a standard deviation value of DER of 0.
Capital Intensity has a minimum value of 028253, the maximum value of the CIR variable 928404, the mean value of the CIR variable is 319586, the median value of CIR is 0.
the standard deviation of CIR is 0.
Profitability has a minimum value of 0.
008634, the maximum value of ROA is 0.
616346, the mean value of ROA is 0.
135679, the median value of ROA is 0.
071413, the standard deviation of ROA Sales Growth has a minimum value of 359110, the maximum value of SG is 7.
the mean value of SG is 0.
309142, the median value of SG is 0.
145439, the standard deviation value of SG is 0.
Company Age has a minimum value of 2,000,000, the maximum value.
Classical Assumption Test Multicollinearity Test Company Age (X.
Vol.
15 I No.
1, hal 56-65
H10
H11
Firm Size
(Z)
Figure 1.
Conceptual Framework i.
Methode Population.
Sample, and Sampling Technique A population is a generalized area consisting of objects or subjects with a specific quantity and characteristics that have been determined by the researcher to be the focus of the study, with the aim of gathering information and drawing relevant conclusions (Sugiyono, 2.
The population that will be the focus of this study is energy sector companies listed on the Indonesia Stock Exchange during 2018Ae2022 and publishing annual financial According to Sugiyono .
, a sample is a small portion of the totality and characteristics of the population.
The sampling method applied in this study uses purposive sampling.
Sugiyono .
states that purposive sampling is a technique for determining samples based on specific criteria.
The criteria used in sampling are as follows: .
Energy sector companies listed on the Indonesia Stock Exchange during the period 2018Ae2022.
Published complete financial reports consecutively during the period 2018Ae .
Obtaining profits during the 2018-2022 .
Having complete data related to research variables.
Table 2.
Multicollinearity Test IV.
Results and Discussion Descriptive Statistic Jurnal Manajemen Bisnis ISSN: 2302-3449 I e-ISSN: 2580-9490 Vol.
15 I No.
1, hal 56-65 Program Pascasarjana Universitas Muhammadiyah Tangerang Based on table 2, it can be seen that there are no independent variables that have a VIF value < So it can be stated that there is no multicollinearity problem or it is free from symptoms of multicollinearity.
F Test Table 5.
F Test Heteroskedasticity Test Table 3.
Heteroskedasticity Test Based on table 3, it can be seen that the ChiSquare Prob.
value is 0.
0771 > 0.
It can be concluded that the panel data regression model is not heteroscedastic.
Based on table 5, it shows that the F-statistic value is 7.
To find the F table with the number of samples .
90, the number of variables .
7 and the significance level = 5%, then the df1 obtained is by calculating df1 = k-1 = 7-1 = 6 and df2 = n-k = 90-7 = 83, the F table value is Thus, the F statistic 7.
630904 > F table 2.
and the Prob value (F-statisti.
000002 <0.
then Ha is accepted and H0 is rejected.
Therefore, it can be concluded that together the independent variables in this study have a significant effect on Tax Avoidance.
Based on these test results, it can be concluded that the model developed in this study meets the required criteria and is suitable to proceed to the next testing stage.
Coefficient of Determination Test Table 4.
Coefficient of Determination Test Based on table 4, the results of the determination coefficient calculation obtained an R-squared value of 0.
596162, indicating that the relationship between the dependent variable and the independent variable is strong, because the figure above is greater than 0.
Meanwhile, the adjusted R-squared (R.
value of 0.
indicates the ability of the independent variable of 92% while the remaining 46.
08% is explained by other variables not examined in this study.
Jurnal Manajemen Bisnis ISSN: 2302-3449 I e-ISSN: 2580-9490 Program Pascasarjana Universitas Muhammadiyah Tangerang T Test Vol.
15 I No.
1, hal 56-65 .
< t-table .
, and the Prob value 1222 > 0.
05, with a coefficient value of 0.
Therefore.
H3 is rejected.
Based on these results, it can be concluded that the Profitability variable in this study has no effect on Tax Avoidance.
Table 6.
T Test The Effect of Sales Growth on Tax Avoidance The partial test analysis yielded a t-statistic for Sales Growth (SG) of 2.
155875, while the t-table value was 1.
Thus, the t-statistic .
> t Table .
and the Prob value of 0.
< 0.
05 with a coefficient value of -0.
021464, it can be concluded that H4 is accepted.
Based on these results, it can be concluded that the Sales Growth variable in this study has a negative effect on Tax Avoidance.
Y = 0.
476277DER Ae 3.
862201CIR Ae 410473ROA 0.
063849*SG 0.
026088*AGE Ae 049456*DER_SIZE 0.
124943*CIR_SIZE
109680*ROA_SIZE Ae 0.
002274*SG_SIZE Ae 000906*AGE_SIZE u The Effect of Company Age on Tax Avoidance The partial test analysis yielded a t-statistic of 111638 for Company Age (AGE), while the ttable value was 1.
Therefore, the t-statistic .
< t-table .
, and the Prob value 9114 > 0.
05, with a coefficient value of H5 is rejected.
Based on these results, the Company Age variable in this study has no effect on Tax Avoidance.
Interpretation The Effect of Thin Capitalization on Tax Avoidance The partial analysis results show that the Thin Capitalization (DER) t-statistic is 1.
757015, while the t-table value is 1.
Therefore, the tstatistic .
is greater than the t-table .
, and the Prob value is 0.
0862 greater 05, with a coefficient value of 0.
Therefore.
H1 is rejected.
Based on these results, the Thin Capitalization variable in this study has no effect on Tax Avoidance.
The Effect of Firm Size on Tax Avoidance The partial test analysis yielded a t-statistic of 155875 for Sales Growth (SG), while the t-table value was 1.
Thus, t-statistic .
t Table .
and Prob value 0.
0340 < 0.
with a coefficient value of -0.
021464, it can be concluded that H4 is accepted.
Based on these results, the Sales Growth variable in this study has a negative effect on Tax Avoidance.
The Effect of Capital Intensity on Tax Avoidance The partial analysis results show that the Capital Intensity (CIR) t-statistic is 4.
while the t-table value is 1.
Therefore, the t-statistic .
is greater than the t-table .
, and the Prob value is 0.
0000 <0.
with a coefficient value of --0.
Therefore.
H2 is accepted.
Based on these results, it can be concluded that the Capital Intensity variable in this study has a negative effect on Tax Avoidance.
Firm Size Moderates the Effect of Thin Capitalization on Tax Avoidance The partial analysis yielded a t-statistic of 885468, while the t-table value was 1.
Therefore, the t-statistic .
is greater than the t-table .
, and the Prob value is 0000 <0.
05, with a coefficient value of -0.
Therefore.
H7 can be accepted.
Based on these results, it can be concluded that Firm Size moderates the relationship between Thin Capitalization and Tax Avoidance.
The Effect of Profitability on Tax Avoidance The partial test analysis yielded a t-statistic for Profitability (ROA) of 1.
561706, while the t-table value was 1.
Therefore, the t-statistic Jurnal Manajemen Bisnis ISSN: 2302-3449 I e-ISSN: 2580-9490 Program Pascasarjana Universitas Muhammadiyah Tangerang Vol.
15 I No.
1, hal 56-65 Firm Size Moderates the Effect of Capital Intensity on Tax Avoidance The partial analysis yielded a t-statistic of 135818, while the t-table value was 1.
Thus, the t-statistic .
> t Table .
and the Prob value of 0.
0005 < 0.
with a coefficient value of -0.
044605 can be concluded that H8 is accepted.
Based on these results, it can be concluded that the Firm Size variable moderates the relationship between the Capital Intensity variable and Tax Avoidance.
Avoidance.
Sales Growth has a negative effect on Tax Avoidance.
Company Age has no effect on Tax Avoidance.
Firm Size has an effect on Tax Avoidance.
Firm Size is unable to moderate Thin Capitalization on Tax Avoidance.
Firm Size is unable to moderate Capital Intensity on Tax Avoidance.
Firm Size is unable to moderate Profitability on Tax Avoidance.
Firm Size is unable to moderate Sales Growth on Tax Avoidance.
Firm Size is unable to moderate Company Age on Tax Avoidance.
Firm Size Moderates the Effect of Profitability on Tax Avoidance The partial test analysis yielded a t-statistic of 958328, while the t-table value was 1.
Therefore, the t-statistic .
< t-table .
, and the Prob value of 0.
3406 > 0.
with a coefficient value of -0.
It can be concluded that H9 is rejected.
Based on these results, it can be concluded that Firm Size does not moderate the relationship between Profitability and Tax Avoidance.
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Influence Of Return On Assets.
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, & Purwasih.
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Therefore, the t-statistic .
< t-table .
and the Prob value of 0.
9451 > 0.
with a coefficient value of 0.
000594 indicate that H10 is rejected.
Based on these results, it can be concluded that Firm Size is unable to moderate the relationship between Sales Growth and Tax Avoidance.
Firm Size Moderates the Effect of Company Age on Tax Avoidance The partial analysis results show that the Company Age (AGE) t-statistic is 3.
793367, while the t-table value is 1.
Therefore, the tstatistic .
> t-table .
and the Prob value of 0.
0003 < 0.
05 with a coefficient value of -0.
001403 indicate that H11 is accepted.
Based on these results, it can be concluded that the Firm Size variable moderates the relationship between the Company Age variable and Tax Avoidance.
Conclusion The results of the study show that Thin Capitalization has no effect on Tax Avoidance.
Capital Intensity has a negative effect on Tax Avoidance.
Profitability has no effect on Tax Jurnal Manajemen Bisnis ISSN: 2302-3449 I e-ISSN: 2580-9490 Program Pascasarjana Universitas Muhammadiyah Tangerang Economics, 5.
, https://doi.
org/10.
32332/ijie.
Ismi Norisa.
Riana R Dewi.
Pengaruh Profitabilitas.
Leverage.
Likuiditas dan Sales Growth Terhadap Tax Avoidance.
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BISNIS
DAN KEUANGAN, 2.
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Khasanah.
, & Nuryati.
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Capital Intensity, dan Transfer Pricing terhadap Tax Avoidance.
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Lutfitriyah.
, & Anwar.
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https://w.
com/menilikkembali-kasus-pt-adaro-yang-didugaterlibat-transfer-pricing-dan-kaitannyadengan-psak-no-7 Masrulloh.
Pengaruh Leverage.
Ukuran Perusahaan,Dan Umur Perusahaan Terhadap Tax Avoidance.
JACFA Pusat Pengembangan Jurnal Untuk Keuangan Dan Akuntansi http://journal.
id/index.
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, & Hutabarat.
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