Ilmi, Abdi Kaffah (2025) Pengaruh Intensitas Aset Tetap, Profitabilitas dan Kepemilikan Institusional terhadap Tax Avoidance pada Perusahaan Perbaikan yang Terdaftar di Bursa Efek Indonesia. Other thesis, Universitas Islam Riau.

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Abstract

This research aims to test and analyze the influence of fixed asset intensity, profitability and institutional ownership variables on tax avoidance in banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The population in this study was 105 banking companies listed on the Indonesia Stock Exchange. The research sample was selected using a purposive sampling technique to obtain 69 companies that met the research criteria. Data analysis uses multiple linear regression analysis techniques. Based on the results of the tests that have been carried out, it shows that the fixed asset intensity and profitability variables significantly influence tax avoidance. The institutional ownership variable does not have a significant effect on tax avoidance. Simultaneously, the variables fixed asset intensity, profitability and institutional ownership simultaneously influence tax avoidance.

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