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Anik Yuliati
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Journal : Journal of Management

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ANALYSIS OF THIN CAPITALIZATION AND INVENTORY INTESITY AGGRESSIVITY TAXES ON FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Huda, Syamsul; Yuliati, Anik
Journal of Management Vol. 2 No. 2 (2023): July - December
Publisher : Yayasan Pendidikan Belajar Berdikari

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Abstract

The purpose of this research is to analyze influence Thin Capitalization and Inventory Intensity against aggressiveness tax. Study This including type study quantitative with use data secondary report finance. The population of this study was 30 companies in Indonesia Stock Exchange for period 2018-2022. The research sample used a purposive sampling method and obtained a sample of 13 companies. Data analysis using multiple regression analysis. The research results show that both Partial nor simultaneous Thin Capitalization and Inventory Intensity do not influence on aggressiveness tax during 2018-2022 period
Co-Authors Adiprakoso, Kenyndra Andryan Amalia, Dwi Selvi Apriliani, Nur Syndah Aprisyah, Pegi Aulia, Iftitah Dzakwan, Sulthan Dhaifullah Intan Nurani, Khoirun Nisa Khairatuna'ilah, Khairatuna'ilah Kirana, Nanda Wahyu Indah Kurnianingtyas, Rinita Mutiarasani Mas Bayu Anggah, Wahyu Moehardiono, Irna Amelia Muniroh, Indah Naura, Aisyah Rahma Novitasari, Ririn Panjaitan, Hastia Twindu Rifany, Fadhilla Fuad Roditri, Cholidul Ahmad Ruripratiti, Ayu Carolin Santoso, Rachmad Serafina, Ligia Setyawan, Dendy Sucahyati, Diarany Syamsul Huda Zubaidi, Kazza Savanah