Pengaruh Inventory Intensity, Capital Intensity, Concentrated Ownership, dan Institutional Ownership terhadap Tax Avoidance pada Perusahaan Manufaktur BEI 2021-2023

Moch  Adrian Maulana; Ratna  Anggraini Aripratiwi; Binti  Shofiatul Jannah; Selvia Eka  Aristantia

doi:10.37859/jae.v15i1.8297

Authors

Moch Adrian Maulana Universitas Islam Negeri Sunan Ampel
Ratna Anggraini Aripratiwi Universitas Islam Negeri Sunan Ampel
Binti Shofiatul Jannah UIN Sunan Ampel Surabaya
Selvia Eka Aristantia UIN Sunan Ampel Surabaya

DOI:

https://doi.org/10.37859/jae.v15i1.8297

Keywords: inventory, capital intensity, ownership, tax avoidance, manufacturing

Abstract

This study aims to analyze the effect of inventory intensity, capital intensity, concentrated ownership, and institutional ownership on tax avoidance. The reason is due to the phenomenon of a very significant decrease in tax revenue from the manufacturing sector in the past year. Quantitative type, the population studied was IDX manufacturing companies in 2021-2023. The sample was determined through purposive sampling and amounted to 258 samples. Using multiple linear regression with the SPSS 25 application. The research resulted in a positive effect of inventory intensity, capital intensity, and concentrated ownership on tax avoidance. While institutional ownership does not affect tax avoidance. The results of this study can be utilized by companies and governments in addressing tax avoidance in their respective perspectives.

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