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PENGARUH FIRM SIZE, INVENTORY INTENSITY, FIXED ASSET INTENSITY, SALES GROWTH TERHADAP TINDAKAN PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021)

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This research was aimed to measure and determine the influence of firm size, inventory intensity, fixed asset intensity, and sales growth on tax avoidance actions of primary consumer goods companies listed on the Indonesia Stock Exchange 2019-2021. The population of this research was all primary consumer goods companies listed on the Indonesia Stock Exchange during the period of 2019-2021. This research sample was obtained using purposive sampling method, there were 42 primary consumer good companies listed on the Indonesia Stock Exchange that completed the criteria. Thus, 126 data were obtained which were used as research sample. The data source in this research was obtained from the Indonesian Stock Exchange website. The data analysis technique used was multiple linear regression analysis using SPSS. As the results, it showed that inventory intensity and sales growth had a significant effect on tax avoidance. Meanwhile, firm size and fixed asset intensity did not have any significant effect on tax avoidance. Keywords: Firm Size, Inventory Intensity, Fixed Asset Intensity, Sales Growth, Tax Avoidance

Availability
Inventory Code Barcode Call Number Location Status
2307006231T129912T1299122023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1299122023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya.,
Collation
xviii, 73 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak
Specific Detail Info
-
Statement of Responsibility
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No other version available

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