Pengaruh Thin Capitalization, Capital Intensity, dan Return on Asset Terhadap Tax Avoidance Pada Sektor Pertambangan Periode 2017-2020 di Bursa Efek Indonesia

Abstract

This study aims to analyze the effect of Thin Capitalization, Capital Intensity, and Return on Assets on Tax Avoidance in the Mining Sector for the 2017-2020 period on the Indonesia Stock Exchange partially or simultaneously. The method in this study uses a quantitative method with a descriptive approach with data processing using excel and SPSS version 25 program. The results of this study are (1) thin capitalization partially has no effect on tax avoidance, (2) capital intensity partially affects on tax avoidance, (3) return on assets partially affect on tax avoidance, (4) thin capitalization, capital intensity, and return on assets simultaneously affect on tax avoidance with a coefficient of determination of 31.2%.