Pengaruh Tax Planning, Profitabilitas, Dan Inventory Intensity Terhadap Tax Avoidance

Penulis

  • Delsa Nafhilla Universitas Sarjanawiyata Tamansiswa

DOI:

https://doi.org/10.55587/jla.v2i3.68

Kata Kunci:

Tax planning, Profitability, Inventory Intensity, Tax Avoidance

Abstrak

This study  aims to examine the effect of Tax Planning, Profitability, Inventory Intensity on Tax Avoidanc Data were analyzed using SPSS 22. This study uses a sample of manufacturing companies listed on the Indonesian Stock Exchange in 2016-2020 based on criteria established by the author, so that those who meet the criteria. The research technique used multiple linear analysis and analysis of absolute differences. The results show that tax planning, Profitability, inventory intensity have a positive effect on tax  avoidance.

Referensi

Profitabilitas, Kepemilikan Asing, dan Intensitas Modal terhadap Penghindaran Pajak. Jurnal Ilmu Dan Riset Akuntansi, 9(4), 1–24.

Olivia, I., & Dwimulyani, S. (2019). Pengaruh Thin Capitalization Dan Profitabilitas Terhadap Penghindaran Pajak. Jurnal Akuntansi Dan Pembangunan, 2, 1–10. www.kompas.com,

Rizki, M. Q. A., & Fuadi, R. (2019). Pengaruh Karakter Eksekutif, Profitabilitas, Sales Growth Dan Corporate Social Responsbility Terhadap Tax Avoidance Pada Perusahaan Non-Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2015. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 4(3), 547–557. https://doi.org/10.24815/jimeka.v4i3.12592

Rosa Dewinta, I., & Ery Setiawan, P. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1584–1615.

Sugiyono, D. (2013). Metode penelitian pendidikan pendekatan kuantitatif, kualitatif dan R&D.

Unduhan

Diterbitkan

20-09-2022

Cara Mengutip

Nafhilla, D. (2022). Pengaruh Tax Planning, Profitabilitas, Dan Inventory Intensity Terhadap Tax Avoidance . Jurnal Literasi Akuntansi, 2(3), 186–191. https://doi.org/10.55587/jla.v2i3.68

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