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All Journal International Journal of Economics, Business and Innovation Research
Nasywa Siti Barjah
Universitas Pamulang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Business Strategy, Inventory Intensity, and Thin Capitalization on Tax Avoidance Nasywa Siti Barjah; Sri Nitta Crissiana Wirya Atmaja
International Journal of Economics, Business and Innovation Research Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i05.6294

Abstract

This study aim to analyze the effect of Business Strategy, Inventory Intensity, and Thin Capitalization on Tax Avoidance in Consumer Non-Cylicals companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. This study employed a quantitative method with an associative approach. The data used were secondary data in the form of companies’ annual financial statements obtained from the official website of the Indonesia Stock Exchange. The sampling technique used was purposive sampling, resulting in 22 companies observed over a five-year period, with a total of 110 observations. The data were analyzed using panel data regression with EViews 12 software. The result show that Business Strategy, Inventory Intensity, and Thin Capitalization simultaneously have a significant effect on Tax Avoidance. Partially, Business Strategy and Inventory Intensity have no significant effect on Tax Avoidance, while Thin Capitalization has a significant effect on Tax Avoidance.
Co-Authors Sri Nitta Crissiana Wirya Atmaja