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Journal : Jurnal Informatika Ekonomi Bisnis

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Pengaruh Faktor Finansial, Capital Intensity, Inventory Intensity, dan Sales Growth terhadap Penghindaran Pajak Pada Saat Pandemi Covid-19 Ardhanareswari, Ni Luh Putu Saraswati; Murtanto
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.347 KB) | DOI: 10.37034/infeb.v5i2.572

Abstract

This study aims to find out the influence of Financial Factors (Profitability, Leverage, and Firm Size), Capital Intensity, Inventory Intensity, and Sales Growth on the practice of Tax Avoidance. The results of the study prove that Profitability, Leverage, Firm Size, Capital Intensity, Inventory Intensity, and Sales Growth have a simultaneous effect on Tax Avoidance during the COVID-19 pandemic. Profitability, Firm Size, Inventory Intensity and Sales Growth have a negative effect on Tax Avoidance during the COVID-19 pandemi. Leverage and Capital Intensity have a positive effect on Tax Avoidance during the COVID-19 pandemic.
Co-Authors Agus Salim Alwi Rozaq An Nawawi Andre Rizky Mandala Pamungkas Suherman Ardhanareswari, Ni Luh Putu Saraswati Arif Mulyono Artila Sayyidina Fasya Arya Manda Ayu Aulia Oktaviani Ayuni Fitria Chen, Robin Endah Tri Wardhani Erna Fathurahman, Iman Mastur Fatiha, Alifia Silvi Firman, Hideaki Rizky Mumtaz Harrisy, Giri Ramadhan Irnadya, Vira Iskandar, Wendy Jagad Bayu Seto Jesslyn Lulu Khansa Komala Maharani Juniar Mulyadi Salim Mir’az, Raffa Tianisyah Mustofa, Adinda Jasmine Ginitri Nabila Luthfiyah Azhar Nata, Sofian Noor, Ice Nasyrah Nugroho, Eko Adi Oktaviani, Fajria Pertiwi, Arinda Deswanti Rahmandika Adipradana Regina J. Arsjah Regina Jansen Arsjah Saraswati, Antika Sari, Diah Novita Shafrani Dizar Tanaya, Priscillia Cindy Wahyuni, Lidia Yudhaputri, Egabetha Amirah Zulkarnaen, Regita