International Journal of Economics and Management Sciences
Vol. 1 No. 3 (2024): August : International Journal of Economics and Management Sciences

The Influence of Multinationality and Capital Intensity on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange

M. Alimuddin (Unknown)
Susi Sarumpaet (Unknown)

Article Info

Publish Date
09 Jul 2024

Abstract

This study analyzes the impact of multinationality and capital intensity on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the primary consumer goods sector for the period 2020-2022. Data was obtained through purposive sampling from the annual reports of these companies. The variables studied include multinationality, capital intensity, leverage, company size, and profitability. The results show that multinationality has a significant impact on tax avoidance, while capital intensity does not show a significant effect. Control variables such as leverage, company size, and profitability also have a significant impact on tax avoidance.

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Journal Info
International Journal of Economics and Management Sciences
Website

Abbrev

IJEMS

Publisher

Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Subject

Decision Sciences, Operations Research & Management Social Sciences

Description

Topics in this journal relate to any aspect of management, but are not limited to the following topics: Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operational Management, Supply Chain Management, Corporate Governance, Business Ethics, Management ...