Pengaruh Investasi pada Aset Tetap, Kinerja Keuangan, dan Thin Capitalization terhadap Penghindaran Pajak

Resa Erviana; Lintang Venusita

doi:10.61132/keat.v2i4.1902

Authors

Resa Erviana Universitas Negeri Surabaya
Lintang Venusita Universitas Negeri Surabaya

DOI:

https://doi.org/10.61132/keat.v2i4.1902

Keywords:

Tax Avoidance, Fixed Asset Investment, Financial Performance, Thin Capitalization, ROA

Abstract

This study aims to examine the effect of investment in fixed assets, financial performance, and thin capitalization on tax avoidance in non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2023. The research utilizes 431 company samples and employsAmultiple linear regression analysis. A descriptive quantitative method with a purposive sampling technique is applied, ensuring that only companies meeting specific criteria are included in the study. The findings.indicate that, simultaneously, the three independent variables have a significant influence on tax avoidance. However, when tested individually, more detailed results emerge. The variable of.investment in fixed assets does not show a significant effect on tax avoidance, suggesting that the size of fixed assets does not necessarily determine a company’s level of tax avoidance. In contrast, financial performance demonstrates a positive effect, indicating that companies with.stronger performance tend to have a greater ability to engage in tax planning. Meanwhile, thin capitalization has a negative effect, meaning that a higher proportion of certain types of debt tends to reduce the level of tax avoidance. These findings provide a more comprehensive understanding of the factors influencing tax avoidance behavior in Indonesia.

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