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PENGARUH LEVERAGE, CAPITAL INTENSITY, INVENTORY INTENSITY TERHADAP TINDAKAN PENGHINDARAN PAJAK(STUDI PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI ANEKA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022)

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This study aims to examine the influence of Leverage, Capital Intensity, and Inventory Intensity on Tax Avoidance in miscellaneous industry sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2022. The independent variables in this study are Leverage (X1), Capital Intensity (X2), and Inventory Intensity (X3), while the dependent variable is Tax Avoidance (Y). The study uses a sample of 75 observations from 25 miscellaneous industry companies listed on the IDX and is tested using multiple linear regression analysis. The results of this study indicate that Leverage has no significant effect on tax avoidance. Meanwhile, Capital Intensity and Inventory Intensity have a negative effect on tax

Availability
Inventory Code Barcode Call Number Location Status
2507005409T182456T1824562025Central Library (Reference)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1824562025
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xiii, 97 hlm.; ilus.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
336.242 07
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Penghindaran Pajak
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
Other version/related
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