Pengaruh Capital Intensity, Inventory Intensity Audit Quality, Managerial Ownership, dan Firm Size terhadap Tax Avoidance pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia pada Periode 2016-2019

Abstract

This study aims to determine and analyze the effect of capital ownership, inventory intensity, audit quality managerial ownership, and firm size on tax avoidance in consumer goods companies listed in the Indonesia Stock Exchange as measured by the effective tax rate methode. This study uses secondary data obtained from the Indonesia stock exchange website, namely www.idx.co.id and the website of each company with research population of 57 consumer goods companies and a research samole of 8 companies with 4 year of observation (2016-2019) in order to obtain a total of 32 research subjects. According to Ghozali (2016:19) This study was analyzed using descriptive statistical analysis and multiple regression analysis. The result of this study indicate that inventory intensity and managerial ownership has a significantly influence on tax avoidance, while capital intensity, audit quality and firm size. does not significantly influence the tax avoidance.