This study aims to determine the Effect of Institutional Ownership, Capital Intensity, and Inventory Intensity on Tax Avoidance in Consumer Goods Industrial Sector Companies listed on the Indonesia Stock Exchange 2016-2020, with a research sample of 25 companies and using purposive sampling method. The data analysis used is multiple linear regression method and is processed using the application of the Econometric Views (Eviews) version 10 program. The results of this study indicate that the independent variables: (1) Institutional Ownership has no effect on Tax Avoidance. (2) Capital Intensity has an effect on Tax Avoidance. (3) Inventory Intensity has an effect on Tax Avoidance. Meanwhile, together (simultaneously) Institutional Ownership, Capital Intensity, and Inventory Intensity affect Tax Avoidance.
Tujuan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh disiplin kerja dan lingkungan kerja terhadap kinerja pegawai pada Pusat Perencanaan Dan Pendayagunaan Sumber Daya Manusia Kesehatan baik secara parsial maupun secara simultan.Metode. Metode penelitian yang digunakan adalah metode kuantitatif. Pengumpulan data yang digunakan dalam penelitian ini adalah metode angket/kuesioner.Hasil. Ukuran terdapat pengaruh yang signifikan secara simultan antara disiplin dan lingkungan kerja terhadap kinerja pegawai pada Pusat Perencanaan Dan Pendayagunaan Sumber Daya Manusia Kesehatan.Implikasi. Untuk meningkatkan kinerja karyawan secara keseluruhan diperlukan disiplin kerja yang tinggi serta lingkungan kerja yang mendukung sehingga dapat memberikan dampak yang positif terhadap kinerja karyawan.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.