KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 4 (2022): Kalbisiana

Pengaruh Capital Intensity, Inventory Intensity, dan Kepemilikan Asing Terhadap Tax Avoidance

Mutia Safira (Institut Teknologi dan Bisnis Kalbis)
Ahalik (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
02 Dec 2022

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.

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Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...