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)

HARRA, ZEFANYA LEWI DAVE and Rahmawati, Meita (2023) 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). Undergraduate thesis, Sriwijaya University.

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Abstract

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.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax Avoidance, Capital Intensity, Inventory Intensity, Sales Growth
Subjects:	H Social Sciences > HJ Public Finance > HJ2326-2327 Progressive taxation
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Zefanya Lewi Dave Harra
Date Deposited:	12 Jul 2023 02:14
Last Modified:	12 Jul 2023 02:14
URI:	http://repository.unsri.ac.id/id/eprint/115987

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