Dewi, Meydi Silviana (2026) PENGARUH LEVERAGE, CAPITAL INTENISTY DAN FINANCIAL DISTRESS TERHADAP PRAKTIK TAX AVOIDANCE PADA PERUSAHAAN SEKTOR BASIC MATERIALS TAHUN 2020-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study will analyze the impact of leverage (DER), capital intensity, and financial distress (Altman Z-score) on tax avoidance in Indonesia, proxied by the Cash Effective Tax Rate (CETR), while incorporating control variables such as Profitability and Firm Size using a quantitative approach on companies in the basic materials sector listed on the Indonesia Stock Exchange from 2020 to 2024. Purposive Sampling was used as the sampling method, resulting in 38 companies from the Basic Materials sector selected from 109 companies, with 190 data observations. The regression model used is the Fixed Effects Model (FEM). The research findings indicate that Leverage and Financial Distress have a negative effect on the CETR value. A decline in the CETR ratio indicates that companies’ tax avoidance activities are also increasing. Meanwhile, Capital Intensity showed no significant effect. The results of this study are expected to benefit regulators in establishing regulations for tax supervision, as well as serve as a basis for companies to plan their taxes more wisely. Keywords: Tax Avoidance, Leverage, Capital Intensity, Financial Distress
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | meydi silviana dewi | ||||||||
| Date Deposited: | 02 Jun 2026 02:37 | ||||||||
| Last Modified: | 02 Jun 2026 02:37 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/53424 |
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