The Impact of Leverage, Managerial Ownership, and Capital Intensity on Tax Avoidance

  • Lulu Nailufaroh Serang Raya University
  • Neneng Sri Suprihatin Serang Raya University
  • Nikke Yusnita Mahardini Serang Raya University
Abstract views: 75 , PDF downloads: 201
Keywords: Leverage, Managerial Ownership, Capital Intensity, Tax Avoidance.

Abstract

The purpose of this study is to examine the effect of Leverage, managerial
ownership and capital intensity on tax avoidance in real estate companies listed
on the Indonesia Stock Exchange for in 2017-2019. Determination of samples
using purposive sampling method and obtaining 23 companies with certain
criteria. The analysis technique used in this study is multiple linear regression.
The results showed that the leverage and capital intensity have no significant
effect on tax avoidance. While management ownership has a significant effect on
tax avoidance

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Published
2022-02-18
How to Cite
Nailufaroh, L., Suprihatin, N. S., & Mahardini, N. Y. (2022). The Impact of Leverage, Managerial Ownership, and Capital Intensity on Tax Avoidance. Jurnal Keuangan Dan Perbankan (KEBAN) , 1(2), 35-46. https://doi.org/10.30656/jkk.v1i2.4490
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