Pengaruh Capital Intensity, Inventory Intensity dan Kepemilikan Institusional terhadap Tax Avoidance

Kurdyanto, Hendry Agus (2022) Pengaruh Capital Intensity, Inventory Intensity dan Kepemilikan Institusional terhadap Tax Avoidance. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine the effect of capital intensity, inventory intensity and institutional ownership on tax avoidance. The data used is secondary data. The population in this study are mining companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling method and obtained 19 companies with a total of 57 samples. Hypothesis testing is done by multiple linear regression analysis. The results showed that capital intensity had a negative effect on tax avoidance, the inventory intensity variable had no effect on tax avoidance and institutional ownership had a positive effect on tax avoidance. Keywords: Capital Intensity, Inventory Intensity, Institutional Ownership

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