DETAIL DOCUMENT
PENGARUH PROFITABILITY, CAPITAL INTENSITY, DAN INVENTORY INTENSITY TERHADAP TAX AVOIDANCE
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Dzakira Latifatunisa, .
Subject
HD28 Management. Industrial Management 
Datestamp
2022-05-23 03:26:56 
Abstract :
This study is a quantitative study that aims to examine the effect of profitability, capital intensity, and inventory intensity on Tax Avoidance. This study takes companies listed in the non-cyclical consumer goods sector on the Indonesia Stock Exchange in 2015 - 2019. The sample selection technique used is the Purposive Sampling technique and obtains 250 research data. Hypothesis testing using Multiple Linear Regression Analysis with a significance level of 5%. The results obtained from this study are based on a partial test, profitability has a positive effect on tax avoidance, while capital intensity and inventory intensity each have no effect on tax avoidance. 
Institution Info

Universitas Pembangunan Nasional Veteran Jakarta