Journal of Management
Vol. 2 No. 2 (2023): July - December

ANALYSIS OF THIN CAPITALIZATION AND INVENTORY INTESITY AGGRESSIVITY TAXES ON FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE

Huda, Syamsul (Unknown)
Yuliati, Anik (Unknown)

Article Info

Publish Date
13 Oct 2023

Abstract

The purpose of this research is to analyze influence Thin Capitalization and Inventory Intensity against aggressiveness tax. Study This including type study quantitative with use data secondary report finance. The population of this study was 30 companies in Indonesia Stock Exchange for period 2018-2022. The research sample used a purposive sampling method and obtained a sample of 13 companies. Data analysis using multiple regression analysis. The research results show that both Partial nor simultaneous Thin Capitalization and Inventory Intensity do not influence on aggressiveness tax during 2018-2022 period

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Journal Info
Journal of Management
Website

Abbrev

JOM

Publisher

Yayasan Pendidikan Belajar Berdikari

Subject

Economics, Econometrics & Finance

Description

Journal of Management (JOM) is committed to publishing scholarly empirical and theoretical research articles, that have a high impact on the management field as a whole. The Journal published by Yayasan Pendidikan Belajar Berdikari. The journal encourages new ideas or new perspectives on existing ...