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Trimides Christianto
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Decision Sciences, Operations Research & Management Social Sciences

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PENGARUH PROFITABILITAS, INTENSITAS ASET TETAP DAN INTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR BARANG KONSUMSI NON-SIKLIKAL TAHUN 2015 – 2020 YANG TERDAFTAR DI BURSA EFEK INDONESIA Trimides Christianto; Fharel M. Hutajulu; Emerald G. M Tobing
Fundamental Management Journal Vol. 8 No. 2p (2023): ISSN:2540 -9816 EDISI PRINT, OKTOBER 2023
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v8i2p.5277

Abstract

These studies is quantitative studies that aim to examining effect of profitabilities, capital intensities, and inventory intensities to Tax Avoidance. These studies take company list on non-cyclical customer good sectors on Indonesia Stock Exchanges at 2015 - 2020. Sample selections technique use Purposive Sampling techniques and obtain 156 researched data. Hypothesis test use Multipled Linear Regressions Analyst with a significances level of 5%. Result obtaine from these studies are base in partials tests, profitabilities, capital intensities, inventory intensities have a negative effect to tax avoidances. Keywords: profitability, capital intensity, inventory intensity, tax avoidance.
PENGARUH PROFITABILITAS, INTENSITAS ASET TETAP DAN INTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR BARANG KONSUMSI NON-SIKLIKAL TAHUN 2015 – 2020 YANG TERDAFTAR DI BURSA EFEK INDONESIA Trimides Christianto; Fharel M. Hutajulu; Emerald G. M Tobing
Fundamental Management Journal Vol. 8 No. 2p (2023): ISSN:2540 -9816 EDISI PRINT, OKTOBER 2023
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v8i2p.5277

Abstract

These studies is quantitative studies that aim to examining effect of profitabilities, capital intensities, and inventory intensities to Tax Avoidance. These studies take company list on non-cyclical customer good sectors on Indonesia Stock Exchanges at 2015 - 2020. Sample selections technique use Purposive Sampling techniques and obtain 156 researched data. Hypothesis test use Multipled Linear Regressions Analyst with a significances level of 5%. Result obtaine from these studies are base in partials tests, profitabilities, capital intensities, inventory intensities have a negative effect to tax avoidances. Keywords: profitability, capital intensity, inventory intensity, tax avoidance.
Co-Authors Emerald G. M Tobing Fharel M. Hutajulu