MOHAMMAD, BISRI MUSTOFA (2024) PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, SALES GROWTH, RISIKO PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI. Skripsi thesis, Institut Teknologi Dan Sains Mandala Jember.

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Abstract

ABSTRACT This study is to obtain empirical evidence regarding the effect of capital intensity, inventory intensity, sales growth, company risk and company size on tax avoidance. This type of research is quantitative research using secondary data sources obtained from non-cycical consumer sector companies listed on the IDX in 2018- 2022. The population obtained was 113 companies with sample determination using purposive sampling method so as to obtain a sample size of 35 companies. The data analysis method uses multiple linear regression analysis with the help of SPSS version 25. The results of this study prove that company risk has a negative effect on tax avoidance. While capital intensity, inventory intensity, sales growth, and company size partially have no effect on tax avoidance. Capital intensity, inventory intensity, sales growth, company risk and company size simultaneously affect tax avoidance. This research can be used as material for evaluating companies in carrying out tax management that applies in the company, it is hoped that companies will increase compliance and awareness in carrying out their tax obligations. Keywords: tax; tax avoidance; capital intensity; company risk; sales growth.

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	10 Feb 2025 06:14
Last Modified:	10 Feb 2025 06:14
URI:	http://repo.itsm.ac.id/id/eprint/1228

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