Copyright (c) 2022 Muflikhatul Asrofiyah, Herman Ernandi
This work is licensed under a Creative Commons Attribution 4.0 International License.
This study aims to determine the effect of Profitability, Capital Intensity, and Inventory Intensity on Tax Avoidance and Tax Planning. The independent variables in this study are profitability, Capital Intensity, and Inventory Intensity. Meanwhile, the dependent variable is tax avoidance and tax planning. The population of this study is manufacturing companies in the industrial and consumer goods sub-sector listed on the Indonesia Stock Exchange during the 2017-2019 period. This study selects primary data and uses quantitaive methods and is formulated using statistical analysis techniques, by collecting data that has been collected in accordance with predetermined criteria, then processed to prove the research hypothesis. Multiple linear regression method is the analytical method chosen in this research with SPSS version 25 application program. Purposive sampling method is the method chosen by researchers in determining the number of samples. Produce a population of 123, and as many as 42 samples of companies. The results of this study indicate that the profitability variable has no effect on Tax Avoidance, Capital Intensity has no effect on Tax Avoidance, while Inventory Intensity has an effect on Tax Avoidance. Also, the profitability variable has no effect on Tax Planning, Capital Intensity has no effect on Tax Planning, while the Inventory Intensity variable has an effect on Tax Planning.
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