Enrichment : Journal of Management
Vol. 15 No. 3 (2025): August: Management Science And Field

The effect of inventory intensity, capital intensity, and leverage on tax avoidance

Yunira, Haervi (Unknown)
Lubis, Citra Windi (Unknown)
Lubis, Nurul Izzah (Unknown)
Khairunnisa, Khairunnisa (Unknown)

Article Info

Publish Date
02 Aug 2025

Abstract

The objective of this research is to examine the impact of inventory intensity, capital intensity, and leverage Regarding tax avoidance among food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2019–2023 period. The research adopts a quantitative method utilizing multiple linear regression analysis. The findings indicate that capital intensity Exhibits a positive and significant influence on tax avoidance, whereas inventory intensity and leverage do not Have a significant impact. At the same time. Concurrently, these variables are not found to significantly influence tax avoidance.

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Journal Info
Enrichment : Journal of Management
Website

Abbrev

enrichment

Publisher

Institute of Computer Science

Subject

Economics, Econometrics & Finance

Description

The Enrichment : Journal of Management offers wide ranging and widespread analysis of all surfaces of management and science. Published two times per year, it delivers a emphasis for universal proficiency in the vital methods, techniques and areas of research; presents a opportunity for its readers ...