Pengaruh Inventory Intensity, Capital Intensity, Concentrated Ownership, dan Institutional Ownership terhadap Tax Avoidance pada Perusahaan Manufaktur BEI 2021-2023
Year: 2025
Type: article
Abstract: This study aims to analyze the effect of inventory intensity, capital intensity, concentrated ownership, and institutional ownership on tax avoidance. The reason is due to the phenomenon of a very significant decrease in tax revenue from the manufacturing sector in the past year. Quantitative type, the population studied was IDX manufacturing companies in 2021-2023. The sample was determined through purposive sampling and amounted to 258 samples. Using multiple linear regression with the SPSS 25 application. The research resulted in a positive effect of inventory intensity, capital intensity, and concentrated ownership on tax avoidance. While institutional ownership does not affect tax avoidance. The results of this study can be utilized by companies and governments in addressing tax avoidance in their respective perspectives.
Source: Jurnal Akuntansi dan Ekonomika
Authors: Moch Adrian Maulana, Ratna Anggraini Aripratiwi, Binti Shofiatul Jannah, Selvia Eka Aristantia
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4412102095