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)

IRVANTO, ALDI and Patmawati, Patmawati (2025) 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). Undergraduate thesis, Sriwijaya University.

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Abstract

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

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Penghindaran Pajak, Leverage, Capital Intensity, Inventory Intensity
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD2329 Industrialization H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping H Social Sciences > HG Finance > HG4501-6051 Investment, capital formation, speculation H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity H Social Sciences > HJ Public Finance > HJ2336-2337 Tax exemption H Social Sciences > HJ Public Finance > HJ3863-3925 Direct taxation
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	ALDI IRVANTO
Date Deposited:	08 Aug 2025 02:21
Last Modified:	08 Aug 2025 02:21
URI:	http://repository.unsri.ac.id/id/eprint/182456

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