Pengaruh Faktor Finansial, Capital Intensity, Inventory Intensity, dan Sales Growth terhadap Penghindaran Pajak Pada Saat Pandemi Covid-19
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Keywords:
Capital Intensity, Inventory Intensity, Leverage, Tax Avoidance, Profitability, Sales Growth
AbstractThis study aims to find out the influence of Financial Factors (Profitability, Leverage, and Firm Size), Capital Intensity, Inventory Intensity, and Sales Growth on the practice of Tax Avoidance. The results of the study prove that Profitability, Leverage, Firm Size, Capital Intensity, Inventory Intensity, and Sales Growth have a simultaneous effect on Tax Avoidance during the COVID-19 pandemic. Profitability, Firm Size, Inventory Intensity and Sales Growth have a negative effect on Tax Avoidance during the COVID-19 pandemi. Leverage and Capital Intensity have a positive effect on Tax Avoidance during the COVID-19 pandemic. Downloads
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Published
2023-06-30
Section
Articles
How to Cite
Ardhanareswari, N. L. P. S., & Murtanto. (2023). Pengaruh Faktor Finansial, Capital Intensity, Inventory Intensity, dan Sales Growth terhadap Penghindaran Pajak Pada Saat Pandemi Covid-19 . Jurnal Informatika Ekonomi Bisnis, 5(2), 614-621. https://doi.org/10.37034/infeb.v5i2.572
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