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All Journal Abdi Laksana Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Pengabdian Masyarakat Bangsa Jurnal Pengabdian Sosial
Sari, Intan Rahma
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Journal : Transekonomika : Akuntansi, Bisnis dan Keuangan

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PENGARUH CAPITAL INTENSITY, SALES GROWTH, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGINDARAN PAJAK: (Studi Empiris pada perusahaan Manufaktur Subsektor Makanan dan Minuman yang terdaftar di BEI periode 2017-2021) Azis, Azzy Abdul; Sari, Intan Rahma
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 6 (2022): November 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i6.290

Abstract

This research seeks to investigate and give empirical data about the partial and simultaneous effects of capital intensity, sales growth, and institutional ownership on tax avoidance. The population of this research consists of food and beverage firms that are listed on the Indonesia Stock Exchange. This inquiry utilizes previously gathered information. Using a method of stratified sampling, data was acquired. This investigation's sample consists of twelve firms. Five years are being discussion, from 2017 to 2021. Multiple linear regression analysis with Eviews version 9 is the method of data analysis used here. According to the study's findings, there is a high correlation between tax evasion and the amount of business capital intensity and institutional ownership, but not with sales growth. Tax evasion is significantly influenced by concurrent study on topics like sales growth, capital intensity, and institutional ownership.
Co-Authors Alinayah, Siti Ardianti, Sheila Azis, Azzy Abdul Bimo, Arif Arya Crissiana, Sri Nitta Fitriyah Fitriyah Handayani, Asih Jelanti, Desi Lilis karlina, Lilis Muliyani Muliyani Mulyani Mulyani Najmah, Keisha Zaimatun Narenda, Meilia Echa Nurhaliza, Henti Simarmata, Lerika Br SITI ROHMAWATI W. A., Sri Putri Winingrum Winingrum W.A, Sri Putri Winingrum W.A., Sri Putri