PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2022

Abstrak

Taxes are used by the government to carry out state responsibilities in various sectors of life to achieve general welfare. The company as one of the taxpayers has an obligation to pay taxes, the amount of which is calculated from the net profit it earns. This study aims to analyze the effect of Capital Intensity, Inventory Intensity, and Leverage on Tax Avoidance in the food and beverage subsector for the period 2021-2022. The sampling technique in this study used purposive sampling method and obtained 5 companies as research samples listed on the Indonesia Stock Exchange (IDX) in 2021-2022. Capital Intensity, Inventory Intensity, and Leverage are used as indicators in financial statements that affect tax avoidance. The results of this study indicate that Leverage (DAR), Capital Intensity, and Inventory Intensity simultaneously have a significant effect on Tax Avoidance. Partially, Leverage has no effect on Tax Avoidance, Capital Intensity has a positive effect on Tax Avoidance,and Inventory Intensity has a negative effect on Tax Avoidance.