KEBIJAKAN DIVIDEN, THIN CAPITALIZATION DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK
DOI:
https://doi.org/10.35446/akuntansikompetif.v9i3.2961Abstract
This study aims to analyze the effect of dividend policy, thin capitalization, and capital intensity on tax avoidance in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2024. The sampling method used in this study is a purposive sampling method, with a descriptive quantitative research type. The data used is secondary data, namely the company's annual financial reports. The number of samples used in this study is 14 basic materials sector companies with observations for 5 (five) years, so that 70 observation objects were selected. The analysis technique used is panel data regression analysis using a Random effect regression model with the help of Eviews 12 software. The results of the study indicate that dividend policy, thin capitalization, and capital intensity together or simultaneously influence tax avoidance. The results of the study partially indicate that dividend policy and capital intensity have an influence on tax avoidance, while thin capitalization has no effect on tax avoidance.
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