Pengaruh Capital Intensity dan Inventory Intensity Terhadap Penghindaran Pajak

Abstract

The purpose of this study was to determine the effect of the results of capital intensity and inventory intensity on tax avoidance in chemical sub-sector companies listed on the Indonesia Stock Exchange. The sample in this study used a purposive method with a total sample of 33 samples from 11 chemical sub-sector companies listed on the Indonesia Stock Exchange from 2017-2019 with company codes as follows AGII, BRPT, BUDI, DPNS, EKAD, INCI, MDKI, MOLI, SRSN, TPIA, UNIC. In this study, capital intensity and inventory intensity as independent variables, and tax avoidance as the dependent variable. And the results of this study indicate that capital intensity has a positive effect on tax avoidance, inventory intensity also has a positive effect on tax avoidance and simultaneously capital intensity and inventory intensity both have a significant effect on tax avoidance.