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All Journal Journal of Economic, Bussines and Accounting (COSTING) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Buletin Pembangunan Berkelanjutan INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Ekonomi KIAT Jurnal Embistek (Ekonomi, Manajemen Bisnis, Syariah dan Teknologi) Journal of Islamic Finance and Accounting Research (JAFAR)
Nina Nursida
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Islam Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Embistek (Ekonomi, Manajemen Bisnis, Syariah dan Teknologi)

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PENGARUH MULTINATIONAL COMPANY DAN INTENSITAS ASET TETAP TERHADAP TAX AVOIDANCE (Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2021) Nina Nursida; Yolanda Pratami
Jurnal Ekonomi Manajemen Bisnis Syariah dan Teknologi Vol. 1 No. 1 (2022): Jurnal Embistek (Ekonomi, Manajemen Bisnis, Syariah dan Teknologi)
Publisher : Yayasan Azam Insan Cendikia

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Abstract

This study aims to empirically examine the effect of Multinational Companies and Fixed Assets Intensity on Tax Avoidance in Manufactures and Beverages Sub-Sector Companies listed on the Indonesia Stock Exchange for the period 2020-2021. This study is a quantitative study which was analyzed using multiple regression analysis method with the help of SPSS 26. Through purposive sampling technique, from the total population obtained by 29 companies, 20 companies met the criteria as samples. The results showed that Multinational Companies had no significant effect on tax avoidance, and Fixed Asset Intensity had a significant effect on tax avoidance.
Co-Authors Anggun Eca Sasmita Awliya Afwa Azmansyah Azmansyah ENY WAHYUNINGSIH Erni Yusniawati Hamidho Sagala Haugesti Diana Indri Adinda Muhammad Nu Nida Amaliae Rahmat Setiawan Raja Ade Fitrasari Mochtar Raja Ria Yusnita Rona Naula Oktaviani Sekar Indah Pangesti Shierly Tiara Princessa Siska Yolanda Pratami Yusrawati Zulhelmy