Pengaruh Tarif Pajak Efektif, Intenistas Persediaan dan Kepemilikan Mayoritas Terhadap Tax Avoidance pada Perusahaan Indeks Kompas100 Tahun 2017-2021

Suci Wulandari (Universitas Pamulang)
Hari Stiawan (Universitas Pamulang)

Accounting Information System, Taxes, and Auditing Journal (AISTA)
Vol. 2 No. 1 (2023): AISTA Journal

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.