Pengaruh Thin Capitalization, Intensitas Persediaan, dan Likuiditas Terhadap Tax Avoidance

Damsut, Veronica Santica and Shanti*, Shanti* (2023) Pengaruh Thin Capitalization, Intensitas Persediaan, dan Likuiditas Terhadap Tax Avoidance. Pengaruh Thin Capitalization, Intensitas Persediaan, dan Likuiditas Terhadap Tax Avoidance, 12 (1). pp. 1-12. ISSN 2303-1727

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Abstract

This study examines the effect of Thin Capitalization, Inventory Intensity, and Liquidity on Tax Avoidance. The objects of this research are manufacturing companies in the basic and chemical sectors and the consumer goods sectors, which are listed on the Indonesia Stock Exchange in 2019-2021. Based on the specified criteria, the number of samples obtained was 47 companies. Sampling used a purposive sampling technique with multiple linear regression analysis using the SPSS application. This study uses descriptive statistical tests, multiple linear equation models, classical assumption tests, and hypothesis tests. Based on the test results obtained, Thin Capitalization and Liquidity have no effect on Tax Avoidance. While Inventory Intensity has a negative effect on Tax Avoidance.

Item Type:	Article
Uncontrolled Keywords:	Thin capitalization; intensitas persediaan; likuiditas; tax avoidance
Subjects:	Business > Accounting Digital Business Management > Business > Accounting
Divisions:	Journal Publication
Depositing User:	F.X. Hadi
Date Deposited:	16 Jan 2024 07:19
Last Modified:	16 Jan 2024 07:19
URI:	https://repositori.ukwms.ac.id/id/eprint/38047

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