Pengaruh Capital Intensity, Inventory Intensity dan Kepemilikan Institusional terhadap Tax Avoidance
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Institusion

Universitas Katolik Musi Charitas

Author

Kurdyanto, Hendry Agus

Subject

HG Finance 

Datestamp

2022-03-04 09:47:49 

Abstract :
This study aims to determine the effect of capital intensity, inventory intensity and institutional ownership on tax avoidance. The data used is secondary data. The population in this study are mining companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling method and obtained 19 companies with a total of 57 samples. Hypothesis testing is done by multiple linear regression analysis. The results showed that capital intensity had a negative effect on tax avoidance, the inventory intensity variable had no effect on tax avoidance and institutional ownership had a positive effect on tax avoidance. Keywords: Capital Intensity, Inventory Intensity, Institutional Ownership 

File :
EA-2022-1821122-cover.pdf
EA-2022-1821122-abstract.pdf
EA-2022-1821122-complete.pdf
EA-2022-1821122-summary_id.pdf
EA-2022-1821122-tableofcontent.pdf
EA-2022-1821122-chapter1.pdf
EA-2022-1821122-chapter2.pdf
EA-2022-1821122-chapter3.pdf
EA-2022-1821122-chapter4.pdf
EA-2022-1821122-conclusion.pdf
EA-2022-1821122-reference.pdf
EA-2022-1821122-attachment.pdf