Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Samudra Ekonomi dan Bisnis
Sriartini, Ni Putu Putri
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Capital Intensity, Karakter Eksekutif, dan Kepemilikan Institusional pada Tax Avoidance Sriartini, Ni Putu Putri; Supadmi, Ni Luh
Jurnal Samudra Ekonomi dan Bisnis Vol 16 No 2 (2025): JSEB
Publisher : Fakultas Ekonomi dan Bisnis Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v16i2.10501

Abstract

The study aims are to obtain empirical evidences regarding to the effects of capital intensity, executive character, and institutional ownership on tax avoidance at manufacturing companies listed on Indonesia Stock Exchange in 2019-2022. The sample determination used a purposive sampling technique so that a total of 73 companies were obtained with four years of observation or a total of 292 observation data. The data analysis technique using multiple regression test through SPSS software. Based on the result of research, it obtained that capital intensity has negative effects on tax avoidance. This means the higher capital intensity, the lower level of tax avoidance will get, on the other hand executive character and institutional ownership have no effect on tax avoidance.
Co-Authors Ni Luh Supadmi