Pengaruh Kinerja Keuangan, Capital Intensity, Inventory Intensity, Kepemilikan Institusional dan Leverage terhadap Tax Avoidance pada Perusahaan Healthcare yang Terdaftar di Bursa Efek Indonesia 2020-2023.

Abstract

This study aims to determine the effect of Financial Performance, Capital Intensity, Inventory Intensity, Institutional Ownership, and Leverage on Tax Avoidance. The population used in this study is Healthcare sector companies in 2020 - 2023. Using secondary data in the form of annual financial reports of companies obtained from the official website of the Indonesia Stock Exchange. The sampling technique chosen was purposive sampling based on certain criteria with a sample size of 56 data with a multiple linear regression analysis method using SPSS software version 25. The results of hypothesis testing on the Financial Performance variable partially show a significant effect on the Tax Avoidance variable. The Capital Intensity, Inventory Intensity, Institutional Ownership, and Leverage variables partially have no effect on Tax Avoidance. Simultaneously shows that Financial Performance, Capital Intensity, Inventory Intensity, Institutional Ownership, and Leverage have a significant effect on Tax Avoidance in Healthcare companies in 2020 - 2023