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All Journal JAD: Jurnal Riset Akuntansi & Keuangan Dewantara
Safana Aulia Amri
Fakultas Ekonomi dan Bisnis Universitas Islam Nahdlatul Ulama Jepara
Economics, Econometrics & Finance

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PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY DAN SALES GROWTH TERHADAP TAX AVOIDANCE Safana Aulia Amri; Subadriyah Subadriyah
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 6 No 1 (2023): Januari (2023) - Juni (2023)
Publisher : STIE PGRI Dewantara Jombang

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Abstract

This research aims to measure and determine tax avoidance activities. This type of research uses a quantitative approach. The research population is all food and beverage industry companies (eight classes) listed on the Indonesia Stock Exchange for 2016-2020. The sample used in this study was 40 companies using a purposive sampling technique. The analytical tool used is multiple linear regression with SPSS tools. The study showed that capital intensity does not affect tax avoidance. Inventory intensity has a negative effect on tax avoidance. Meanwhile, sales growth has a positive effect on tax avoidance.
Co-Authors Subadriyah, Subadriyah