PENGARUH PROFITABILITAS, CAPITAL INTENSITY, DAN INVENTORY INTENSITY TERHADAP PENGHINDARAN PAJAK

Mikhael Kristian Natalael Kanatalo, Devica Pratiwi

Abstract


This study aims to examine the effect of profitability, capital intensity, and inventory intensity on tax avoidance. Tax avoidance is a tax avoidance scheme for the purpose of minimizing the tax burden by taking advantage of the gaps in a country's tax provisions. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sample was selected using purposive sampling method. The total sample used in this study amounted to 28 manufacturing companies in the consumer goods sub-sector with a study period of 4 years. This study uses secondary data in the form of financial reports and annual reports obtained from www.idx.co.id. The analytical method used in this research is multiple regression with a significance level of 5% which is processed using SPSS version 25. The results showed that profitability had an effect on tax avoidance. Meanwhile, capital intensity and inventory intensity have no effect on tax avoidance. From the results of this study, it is concluded that profitability is a factor that can affect tax avoidance.

 


Keywords


Profitability, Capital Intensity, Inventory Intensity, Tax Avoidance

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References


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