Vol 7 (2022): December
Business and Economics

Effect of Profitability, Capital Intensity, and Inventory Intensity on Tax Avoidance and Tax Planning
Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity terhadap Tax Avoidance dan Tax Planning


Muflikhatul Asrofiyah
Universitas Muhammadiyah Sidoarjo, Indonesia
Herman Ernandi
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
Published September 14, 2022
Keywords
  • Tax Avoidance,
  • Tax Planning,
  • Profitability,
  • Capital Intensity,
  • Inventory Intensity,
  • Manufacturing Companies
  • ...More
    Less
How to Cite
Asrofiyah, M., & Ernandi, H. (2022). Effect of Profitability, Capital Intensity, and Inventory Intensity on Tax Avoidance and Tax Planning. Academia Open, 7, 10.21070/acopen.7.2022.3496. https://doi.org/10.21070/acopen.7.2022.3496

Abstract

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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