Pengaruh Capital Intensity, Inventory Intensity, Dan Tunneling Incentive Terhadap Tax Avoidance Pada Perusahaan Sektor Consumer Non Cylicals
Total View This Week0

Institusion

Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya

Author

Ardani, Syafani Oktavia Putri

Subject

657.46 - TAX ACCOUNTING 

Datestamp

2024-06-27 07:28:06 

Abstract :
Taxpayers' efforts to avoid taxes by using methods that look for loopholes in tax regulations and laws with the aim of reducing the tax burden as low as possible are known as tax avoidance. The aim of this research is to test whether tax avoidance is caused by capital intensity, inventory intensity and tunneling incentives in non-cyclical consumer sector companies on the IDX in 2018-2022. The sample in this study was selected using a purposive sampling method. The total sample used in this research amounted to 210 data with a research period of five years. This research uses secondary data taken from annual reports published by companies. data testing using SPSS version 26. The results of this research conclude that capital intensity and tunneling incentives have no effect on tax avoidance. The inventory intensity variable influences tax avoidance. Keywords: tax avoidance, Capital intensity, Inventory intensity, Tunneling incentive 

File :
ARTIKEL ILMIAH.pdf
COVER.pdf
BAB I.pdf
BAB II.pdf
BAB III.pdf
BAB IV.pdf
BAB V.pdf
LAMPIRAN.pdf