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  • Aprida Efrat Saurmauli, 20216985: (Xiii + 91 + Attachment)

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    This document is an abstract for a thesis that examines the effect of profitability, leverage, fixed asset intensity, and inventory intensity on tax avoidance among food and beverage companies listed on the Indonesia Stock Exchange from 2015 to 2019. The study uses secondary data from the stock exchange and multiple linear regression analysis to determine how these factors influence tax avoidance. The results show that profitability and leverage affect tax avoidance, while fixed asset intensity and inventory intensity do not.

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    This document is an abstract for a thesis that examines the effect of profitability, leverage, fixed asset intensity, and inventory intensity on tax avoidance among food and beverage companies listed on the Indonesia Stock Exchange from 2015 to 2019. The study uses secondary data from the stock exchange and multiple linear regression analysis to determine how these factors influence tax avoidance. The results show that profitability and leverage affect tax avoidance, while fixed asset intensity and inventory intensity do not.

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    Aprida Efrat Saurmauli, 20216985: (Xiii + 91 + Attachment)

    Uploaded by

    ribka
    This document is an abstract for a thesis that examines the effect of profitability, leverage, fixed asset intensity, and inventory intensity on tax avoidance among food and beverage companies listed on the Indonesia Stock Exchange from 2015 to 2019. The study uses secondary data from the stock exchange and multiple linear regression analysis to determine how these factors influence tax avoidance. The results show that profitability and leverage affect tax avoidance, while fixed asset intensity and inventory intensity do not.

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    ABSTRACT

    Aprida Efrat Saurmauli, 20216985


    THE EFFECT OF PROFITABILITY, LEVERAGE, FIXED ASSET
    INTENSITY, AND INVENTORY INTENSITY ON TAX AVOIDANCE (CETR)
    IN FOOD AND BEBVERAGE SECTOR COMPANIES REGISTERED IN
    INDONESIA STOCK EXCHANGE 2015-2019 PERIOD 2015-2019
    Essay. faculty of Economics. 2020

    (xiii + 91 + attachment)

    Keywords: Pfofitability, Leverage, Fixed Asset Intensity, And Inventory


    Intensity
    An increase in company profits indicates a good company performance.
    This study aims to see how much influence profitability, leverage, fixed asset
    intensity, and inventory intensity on tax avoidance in food and beverage sector
    companies listed on the Indonesian stock exchange for the 2015-2019 period.
    The data used in this study are secondary data obtained from
    www.idx.co.id.The analytical tool used is multiple linear regression analysis
    using SPSS 23.
    The results of this study indicate the Simultaneously, Profitability,
    Leverage, Fixed Asset and Inventory Intensity affect to tax avoidance in food and
    beverage sector companies listed on the IDX. Meanwhile Profitability and
    Leverage affect to tax avoidance in food and beverage sector companies listed on
    the IDX meanwhile fixed asset intensity and inventory intensity no affect to tax
    avoidance in food and beverage sector companies listed on the IDX.

    Bibliography (2000-2020)

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