Proceedings of the International Conference on Strategic Issues of Economics, Business and, Education (ICoSIEBE 2020)

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The Effect of Capital Intensity and Inventory Intensity on Tax Avoidance at Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange (IDX)

Authors
Eko Wahyu Nugrahadi, Muammar Rinaldi
Corresponding Author
Muammar Rinaldi
Available Online 22 February 2021.
DOI
10.2991/aebmr.k.210220.039How to use a DOI?
Keywords
Capital Intensity, Inventory Intensity, Tax Avoidance
Abstract

This study aims to determine whether the significant influence of the Capital Intensity and Inventory Intensity Against Tax Avoidance in the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in the period 2014 - 2018. The population in this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2014 - 2018 as many as 18 companies. The research sample in this study as many as 10 companies by purposive sampling technique. The result of the analysis showed that the Capital Intensity has no effect and not significant on Tax Avoidance partially. The result of the analysis showed that the Inventory Intensity has effect and significant on Tax Avoidance partially. The result showed that Capital Intensity and Inventory Intensity have effect and significant on Tax Avoidance simultaneously. The results of this study are supported by the value of R Square which means variable Tax Avoidance can be explained by the variable Capital Intensity and Inventory Intensity, while the remaining is explained by the influence of other factors or variables outside the model such as Corporate Social Responsibility, Leverage and Company Size.

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the International Conference on Strategic Issues of Economics, Business and, Education (ICoSIEBE 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
22 February 2021
ISBN
10.2991/aebmr.k.210220.039
ISSN
2352-5428
DOI
10.2991/aebmr.k.210220.039How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Eko Wahyu Nugrahadi
AU  - Muammar Rinaldi
PY  - 2021
DA  - 2021/02/22
TI  - The Effect of Capital Intensity and Inventory Intensity on Tax Avoidance at Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange (IDX)
BT  - Proceedings of the International Conference on Strategic Issues of Economics, Business and, Education (ICoSIEBE 2020)
PB  - Atlantis Press
SP  - 221
EP  - 225
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210220.039
DO  - 10.2991/aebmr.k.210220.039
ID  - Nugrahadi2021
ER  -