Determinasi Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Modal dan Umur Perusahaan terhadap Tax Avoidance

Erika Rahmawati, Siti Nurlaela, Yuli Chomsatu Samrotun


Tax avoidance is not a simple idea, but a general idea is a lack of resources and expertise. This study aims to examine and analyze profitability, leverage, firm size, capital intensity, and company age against tax avoidance. This type of research is quantitative research. The sampling method used was purposive sampling method with a sampling based on certain criteria. So that there are 13 companies that meet the sample criteria. The population in this study is the Manufacturing Companies in the Consumer Goods Industry Sector, the food and beverage sub-sector which are listed on the Indonesia Stock Exchange (BEI) in 2014-2019. The data used in this study are secondary data in the form of financial statements. The analysis method used is multiple regression analysis. The results of this study indicate that the variables of profitability and firm size have an effect on tax avoidance. Meanwhile, leverage, capital intensity and company age have no effect on tax avoidance.


tax avoidance, profitability, leverage, company size, capital intensity, company age

Full Text:



Anouar, D. (2017). The Determinants of Tax Avoidance within Corporate Groups: Evidence from Moroccan Groups. International Journal of Economics, Finance and Management Sciences, 5(1), 57.

Bernard, A. B., & Jensen, J. B. (2006). Transfer Pricing by U . S . -Based Multinational Firms ∗. 5.

Irianto, B. S., Sudibyo, Y. A., & Ak, A. W. S. (2017). The Influence of Profitability , Leverage , Firm Size and Capital Intensity Towards Tax Avoidance. 5(2), 33–41.

Jamaludin, A. (2020). Pengaruh Profitabilitas (Roa), Leverage (Ltder) Dan Intensitas Aktiva Tetap Terhadap Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di Bei Periode 2015-2017. Eqien: Jurnal Ekonomi Dan Bisnis, 7(1), 85–92.

Kalil, N. (2019). Prediction of Tax Avoidance Behavior Among Transportation and Logistic Sector Firms in Brazil. International Journal of Advanced Economics, 1(2), 55–60.

Kasim, F. M., & Saad, N. (2019). Determinants of Corporate Tax Avoidance Strategies among Multinational Corporations in Malaysia. International Journal of Public Policy and Administration Research, 6(2), 74–81.

Katz, S. P., Khan, U., & Schmidt, A. (2015). Tax Avoidance and Dupont Measures of Future Performance. SSRN Electronic Journal.

Kim, J. H., & Im, C. C. (2017). The study on the effect and determinants of small-and medium-sized entities conducting tax avoidance. Journal of Applied Business Research.

Kimsen, K., Kismanah, I., & Masitoh, S. (2019). Profitability, Leverage, Size of Company Towards Tax Avoidance. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 4(1), 29–36.

Lim, J. (2020). Tax Avoidance and M&A. Research in Economics and Management, 5(3), p142.

Merle, R., Al-Gamrh, B., & Ahsan, T. (2019). Tax havens and transfer pricing intensity: Evidence from the French CAC-40 listed firms. Cogent Business and Management.

Moradi, M., & Sedaghat, P. (2017). Investigating the effective factors on role of Internal Auditing in Accepted Corporations in Tehran Stock Exchange. 5(3), 304–309.

Payne, D. M., & Raiborn, C. A. (2018). Aggressive Tax Avoidance: A Conundrum for Stakeholders, Governments, and Morality. Journal of Business Ethics.

Permata, A. D., Nurlaela, S., & Masitoh, E. (2018). Pengaruh Size, Age, Profitability, Leverage dan Sales Growth Terhadap Tax Avoidance pada Perusahaan Sektor Industri Dasar dan Kimia di BEI. Jurnal Akuntansi Dan Pajak, 19(01), 10–20.

Prof.H.Imam Ghozali, M.Com, Ph.D, C. (2018). APLIKASI ANALISIS MULTIVARIATE Dengan Program IBM SPSS Edisi 9. Maret 2018.

Suciarti, C., Suryani, E., Auditing, K. K.-J. of A., & 2020, U. (2020). The Effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance. Journal.Unpad.Ac.Id, 3(2), 76–83.

Triyanti, N. W., Titisari, K. H., & Dewi, R. R. (2020). Pengaruh Profitabilitas, Size, Leverage, Komite Audit, Komisaris Independen dan Umur Perusahaan terhadap Tax Avoidance. Jurnal Ilmiah Universitas Batanghari Jambi, 20(1), 113.



  • There are currently no refbacks.

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Ekonomis: Journal of Economics and Business Published by Lembaga Penelitian dan Pengabdian kepada Masyarakat
Adress: LPPM Universitas Batanghari, Jl.Slamet Ryadi, Broni-Jambi, Kec.Telanaipura, Kodepos: 36122, email:, Phone: 0741-670700

Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.