Pengaruh Capital Intensity Dan Profitabilitas Terhadap Tax Avoidance
Abstract
ABSTRACT
This study aims to examine the effect of capital intensity and profitability on tax avoidance in food and beverage industry manufacturing companies listed on the IDX. The method used in this research is quantitative method, the type of data used is secondary data and analyzed using nonprobability sampling (Sugiono, 2015: 85). The results of testing the first hypothesis indicate that capital intensity and profitability have a simultaneous effect on tax avoidance. The results of testing the second hypothesis indicate that capital intensity has a partial effect on tax avoidance. The results of testing the third hypothesis show that profitability has a partial effect on tax avoidance.
Keywords : Capital Intensity, Profitability, Tax Avoidance
References
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