Pengaruh Good Corporate Governance, Leverage, Capital Intensity Dan Inventory Intensity Terhadap Tax Avoidance
Abstract
This study aims to examine the effect of Good Corporate Governance, Leverage, Capital Intensity and Inventory Intensity on Tax Avoidance. This research was conducted on the Food and Beverage Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period with a population of 30 companies. Determination of the sample in this study is a purposive sampling method, which is a sampling technique with criteria. The number of samples collected was 12 companies, so that 48 samples were obtained in this study. The data collection method used is secondary data, namely the data obtained are indirect, namely through intermediary media available from the official website, namely www.idx.co.id. Good Corporate Governance, Leverage, Capital Intensity and Inventory Intensity Together have a simultaneous effect on Tax Avoidance, Good Corporate Governance has a significant effect on Tax Avoidance, Leverage has no significant effect on Tax Avoidance, Capital Intensity has a significant effect on Tax Avoidance, and Inventory Intensity has no effect significant to Tax Avoidance.
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