Pengaruh Leverage, Corporate Governance, dan Intensitas Modal Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022

Abstract

This research aims to examine the influence of leverage, corporate governance and capital intensity on tax avoidance in mining companies listed on the Indonesia Stock Exchange in 2020-2022. Samples were taken using the purposive sampling method. The population in this research is all mining companies listed on the Indonesia Stock Exchange in 2020-2022. From this population of 43 mining companies, 17 mining companies were obtained as samples. Data were analyzed using multiple linear regression. Based on data analysis, it is concluded that leverage has no significant effect on tax avoidance. Corporate Governance has no significant effect on tax avoidance. Capital intensity has no significant effect on tax avoidance. The results of the F test show that simultaneously leverage, corporate governance and capital intensity have no effect on tax avoidance. The coefficient of determination (R Square) value shows the influence of leverage, corporate governance and capital intensity on tax avoidance of 4.4% and the remaining 95.6% is influenced by other variables outside the research.