International Journal of Economics Development Research (IJEDR)
Vol. 3 No. 3 (2022): International Journal of Economics Development Research (IJEDR)

The Effect of Capital Intensity on Tax Avvoidance in Manufacturing Companies Listed on The Indonesian Stock Exchange

Fitriani Sardju (Universitas Khairun, Indonesia)
Nindah Ayu Letari (Universitas Khairun, Indonesia)

Article Info

Publish Date
30 Sep 2022

Abstract

This study aims to determine and analyze the Effect of Capital Intensity on Tax Avoidance in manufacturing companies listed on the Indonesian stock exchange. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period. While the samples in this study were chosen based on the purposive sampling method. The data used in this study are secondary data sourced from the published financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The analytical method used is multiple linear regression analysis using SPSS. The results of this study are as follows: Capital Intensity affects tax avoidance.

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Journal Info
International Journal of Economics Development Research (IJEDR)
Website

Abbrev

ijedr

Publisher

Yayasan Pendidikan Riset dan Pengembangan Intelektual

Subject

Economics, Econometrics & Finance Social Sciences

Description

IJEDR focuses on economics, innovation, and investment. Dedicated to enhancing economics development a country, regional and the world in general. IJEDR invites papers on Economics field (Economic growth, Monetary and fiscal policy effect, Innovation practices, Innovation impact, Corporate finance, ...