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Pengaruh Capital Intensity dan Inventory Intensity terhadap Tax Avoidance (Studi Empiris pada Perusahaan Sektor Industri yang terdaftar di BEI Periode 2018-2022)

Year: 2025

Type: article

Abstract: This type of research is quantitative and associative research with cause and effect relationships at the level of explanation. The unit of analysis for this research is manufacturing companies listed on the Stock Exchange from 2018 to 2022. The population of this research aws 59 companies, the sample size was 12 companies, and the sample size was 60 companies. The result of this study show that capital intensity has no effect on tax avoidance, inventory intensity have no effect tax avoidance. The finding of this research provide understanding to business managers that investors and potential inventors have a valid reference in making investment decisions, especially with increasing capital and inventory intensity, especially in corporate tax avoidance.

Source: Jurnal Ilmiah Raflesia Akuntansi

DOI: 10.53494/jira.v11i1.853

Authors: Rezi Putri Wardani, Nidia Anggreni Das, Juita Sukraini

Institution: Universitas Mahaputra Muhammad Yamin

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4409733325

FWCI:

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