Profitability, Fixed Assets Intensity, and Leverage as Determinants of Tax Avoidance: Empirical Evidence from F&B Companies Listed on IDX 2022-2024

Abstract

This study aims to analyze the influence of profitability, fixed asset intensity, and leverage on tax avoidance. The approach used in this study is a quantitative approach. The data collection technique used in this study is the documentation method by collecting records of the company's annual report documents and then analyzing them. The number of samples used is 60 annual companies, namely food and beverage companies, so the sampling technique used is sensus sampling. The analysis tool used in the study is multiple linear regression. The results of the study stated that profitability had a negative and significant effect, the intensity of fixed assets, and leverage had no effect on tax avoidance, with a determination coefficient value of 16.8%, meaning that profitability, fixed asset intensity and leverage were able to explain the employee performance variables of 16.8%, . While the remaining 83.2% were explained by other variables besides the variables studied.