Pengaruh Capital Intensity, Sales Growth, Kepemilikan Institusional Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Periode 2016 – 2019
Iqbal Iqbal,
Desy Astrid Anindya,
Aditya Amanda Pane
Abstract:This study aims to determine whether capital intensity, sales growth, and institutional ownership have an effect on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. This type of research is causal associative. The population in this study were 120 manufacturing companies. This study uses purposive sampling as a sampling technique with certain criteria, and obtained a sample of 29 manufacturing companies. The type of data used is quantitative data with secondary data sources. The… Show more
Set email alert for when this publication receives citations?
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.