Citation:

Gita Leorinita, Nina Febriana Dosinta. "Corporate Characteristics and Tax Avoidance: Study on Properties and Real Estate Corporations" International Research Journal of Economics and Management Studies, Vol. 2, No. 4, pp. 300-308, 2023.

Abstract:

The purpose of this study is to ignore empirical investigations into the effects of capital intensity, profitability, leverage, and company size on tax evasion. Furthermore, dig out which variables have the biggest concussion on tax avoidance. The study was administered utilizing the data collection system, where the data was attained by assaying the company's financial statements in 35 companies. The entirety of the property and real estate listed on the IDX in 2020–2022 makes up the core group of this study. Intentional sampling is operated as the sampling system, after which the attained data are assayed by exploiting multiple linear retrogression analyses. Based on the results, it could be determined that capital intensity had an impact on tax avoidance. In contrast, profitability, leverage, and company size didn't distress tax avoidance.

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Keywords:

Capital Intensity, Company Size, Leverage, Profitability, Tax Avoidance.