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All Journal KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Mutia Safira
Institut Teknologi dan Bisnis Kalbis
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Capital Intensity, Inventory Intensity, dan Kepemilikan Asing Terhadap Tax Avoidance Mutia Safira; Ahalik
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to determine whether capital intensity, inventory intensity and foreign ownership effect tax avoidance. The population is manufacturing companies in the basic industrial and chemical sectors which are listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. The sample selection method uses purposive sampling totaling 40 companies with 120 observational data. The data analysis method used is multiple linear regression analysis using SPSS version 25 to test whether there is an influence between capital intensity, inventory intensity, and foreign ownership on tax avoidance. The results of the reasearch show that inventory intensity and foreign ownership have a significant effect on tax avoidance, while capital intensity has no effect on tax avoidance.
Co-Authors Ahalik