Pengaruh Leverage dan Capital Intensity terhadap Tax Avoidance pada Perusahaan Property Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022

Abstract

To find out whether tax avoidance in a property company listed on the Indonesian Stock Exchange is influenced by leverage and capital from 2020-2022, an analysis was carried out which is the aim of this research. Equity becomes a debt ratio which will measure leverage, while the proportion of fixed assets to total assets becomes a ratio to measure capital intensity. Tax avoidance is assessed through the effective tax rate (ETR), which shows how much a company avoids paying taxes. The multiple linear regression method is a technique applied to carry out data analysis. The results of the research prove that leverage contributes a significant influence to tax avoidance, and capital intensity also provides a significant influence. These findings provide implications for companies in understanding the factors that influence tax avoidance strategies, as well as for governments in formulating more effective tax policies.