Jurnal Embistek (Ekonomi, Manajemen Bisnis, Syariah dan Teknologi)
Vol. 1 No. 1 (2022): Jurnal Embistek (Ekonomi, Manajemen Bisnis, Syariah dan Teknologi)

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 (Universitas Islam Riau)
Yolanda Pratami (Universitas Islam Riau)

Article Info

Publish Date
01 Sep 2022

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.

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

Abbrev

embistek

Publisher

Azam Insan Cendikia

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

EMBISTEK Menerbitkan artikel berdasarkan ruang lingkup ilmu Ekonomi, Akuntansi, Manajemen Bisnis, Syariah dan Teknologi. Jurnal ini memfasilitasi publikasi karya ilmiah di bidang ilmu Ekonomi. Jurnal ini didirikan oleh Yayasan Azam Insan ...