PENGARUH LEVERAGE DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE)(Studi Kasus Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023)

Abstract

The purpose of this study was to determine the description of Leverage, Capital Intensity, and Tax Avoidance. And to find out how much influence Leverage, Capital Intensity has on Tax Avoidance in property and real estate companies listed on the Indonesia Stock Exchange in 2020-2023. The research method used is quantitative method. The research model used is descriptive and verification analysis, using the help of the Eviews 13 application. The research population is property and real estate companies listed on the Indonesia Stock Exchange in 2020-2023 totaling 92 companies, the research sample is 14 companies. The research results obtained Leverage has decreased, Capital Intensity shows the same average, and Tax Avoidance fluctuates. Leverage has a significant effect on Tax Avoidance, and Capital Intensity has a significant effect on Tax Avoidance. Leverage and Capital Intensity simultaneously affect Tax Avoidance by 65.2%, while the remaining 34.8% contribution from other variables not examined.