Authors:

Ida Ayu Intan Dwiyanti, I Ketut Jati

Abstract:

“This study aims to determine the effect of profitability, capital intensity, and inventory intensity on tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 with a population of 150 companies. Determination of the sample in this research is by non probabilaty sampling method and by purposive sampling technique, so that the research sample is 63 companies. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of multiple linear regression analysis which shows that all independent variables in this study, namely profitability, capital intensity, and inventory intensity have a positive effect on tax avoidance. Keywords: Profitability, capital intensity, inventory intensity, tax avoidance”

Keywords

Profitability, capital intensity, inventory intensity, tax avoidance

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/akuntansi/full-47687

Published

2019-06-10

How To Cite

DWIYANTI, Ida Ayu Intan; JATI, I Ketut. Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak.E-Jurnal Akuntansi, [S.l.], v. 27, n. 3, p. 2293 - 2321, june 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-47687. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v27.i03.p24.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 27 No 3 (2019)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License