Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal International Journal of Business Accounting Management Social Science
Dayanti, Anggun Dwi
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
The Effect of Capital Intensity, Sales Growth and Gender Diversity on Tax Avoidance: An Empirical Study of Companies Listed on the Indonesia Stock Exchange Dayanti, Anggun Dwi; Fitriyani, Yuniar; Andarsari, Pipit Rosita
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 1 (2025): April
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i1.2

Abstract

This research investigates how capital intensity, sales growth, and gender diversity impact tax avoidance. The study focuses on food and beverage companies listed on the Indonesia Stock Exchange during the 2022–2023 period. Using purposive sampling, 42 companies were selected for analysis. Data were analyzed with SPSS version 26, employing multiple linear regression techniques. The findings reveal that sales growth significantly influences tax avoidance, whereas capital intensity and gender diversity do not exhibit a significant effect.
Co-Authors Pipit Rosita Andarsari, Pipit Rosita