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All Journal Accounting Information System, Taxes, and Auditing Journal (AISTA)
Suci Wulandari
Universitas Pamulang
Computer Science & IT Economics, Econometrics & Finance

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Pengaruh Tarif Pajak Efektif, Intenistas Persediaan dan Kepemilikan Mayoritas Terhadap Tax Avoidance pada Perusahaan Indeks Kompas100 Tahun 2017-2021 Suci Wulandari; Hari Stiawan
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 2 No. 1 (2023): AISTA Journal
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v2i1.26

Abstract

This study aims to determine the effect of the effective tax rate, inventory intensity and majority ownership on tax avoidance in companies listed on Kompas 100 for 2017-2021. This type of research is quantitative using secondary data obtained from the Indonesia Stock Exchange (IDX). The research was conducted at companies with a compass index of 100. The data sampling technique used purposive sampling, 14 companies were used as research samples with observations for 5 years 2017-2021. The results of the study show that partially the effective tax rate and majority ownership do not have a significant effect on tax avoidance, while inventory intensity has a significant effect on tax avoidance. Simultaneously the effective tax rate, inventory intensity and majority ownership have a significant effect on tax avoidance.
Co-Authors Hari Stiawan