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PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY DAN SALES GROWTH TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021).

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This study aims to determine the effect of capital intensity, inventory intensity, and sales growth on tax avoidance in automotive sub-sector manufacturing companies and components listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. Tax avoidance is measured using the effective tax rate method. The population in this study are automotive and component manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling method used purposive sampling method. The number of samples in this study were 10 companies. Data collection was carried out using the documentation method. The method used in data analysis uses multiple linear regression analysis. The results showed that capital intensity, inventory intensity, and sales growth had no effect on tax avoidance.

Availability
Inventory Code Barcode Call Number Location Status
2307002563T115987T1159872023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1159872023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya.,
Collation
xix, 63 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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