JAD: Jurnal Riset Akuntansi & Keuangan Dewantara
Vol 6 No 1 (2023): Januari (2023) - Juni (2023)

PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY DAN SALES GROWTH TERHADAP TAX AVOIDANCE

Safana Aulia Amri (Fakultas Ekonomi dan Bisnis Universitas Islam Nahdlatul Ulama Jepara)
Subadriyah Subadriyah (Fakultas Ekonomi dan Bisnis Universitas Islam Nahdlatul Ulama Jepara)

Article Info

Publish Date
03 Apr 2023

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.

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Journal Info
JAD: Jurnal Riset Akuntansi & Keuangan Dewantara
Website

Abbrev

JAD

Publisher

STIE PGRI Dewantara Jombang

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Dewantara (JAD) merupakan terbitan berkala ilmiah sebagai sarana untuk menyebarluaskan hasil penelitian dan ilmu pengetahuan di bidang Akuntansi yang diterbitkan oleh Lembaga Penerbitan dan Publikasi Karya Ilmiah (LP2KI) STIE PGRI Dewantara Jombang, secara berkala 2 (dua) kali ...