The Influence of Multinationality and Capital Intensity on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange

M. Alimuddin ; Susi Sarumpaet
International Journal of Economics and Management... 📅 2024 Vol 1, No 3 🔗 DOI: 10.61132/ijems.v1i3.130
Abstract
This study analyzes the impact of multinationality and capital intensity on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the primary consumer goods sector for the period 2020-2022. Data was obtained through purposive sampling from the annual reports of these companies. The variables studied include multinationality, capital intensity, leverage, company size, and profitability. The results show that multinationality has a significant impact on tax avoidance, while capital intensity does not show a significant effect. Control variables such as leverage, company size, and profitability also have a significant impact on tax avoidance.
Keywords
Tax Avoidance; Capital Intensity; Multinationality
How to Cite

M. Alimuddin & Susi Sarumpaet (2024). The Influence of Multinationality and Capital Intensity on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange. International Journal of Economics and Management Sciences, 1(3). https://doi.org/10.61132/ijems.v1i3.130

M. Alimuddin; Susi Sarumpaet, "The Influence of Multinationality and Capital Intensity on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange," International Journal of Economics and Management Sciences, vol. 1, no. 3, 2024.

M. Alimuddin; Susi Sarumpaet. "The Influence of Multinationality and Capital Intensity on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange." International Journal of Economics and Management Sciences, vol. 1, no. 3, 2024.

M. Alimuddin; Susi Sarumpaet. "The Influence of Multinationality and Capital Intensity on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange." International Journal of Economics and Management Sciences 1, no. 3 (2024).

M. Alimuddin & Susi Sarumpaet (2024) 'The Influence of Multinationality and Capital Intensity on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange', International Journal of Economics and Management Sciences, 1(3). doi: 10.61132/ijems.v1i3.130.

M. Alimuddin; Susi Sarumpaet. The Influence of Multinationality and Capital Intensity on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange. International Journal of Economics and Management Sciences. 2024;1(3).

Artikel Terkait

Demographic Factors, Psychographic Factors, and Digital Promotion on Golf Participation Decisions: The Mediating Role of Sport Commitment

Lestari Wuryanti; Siti Auliya Putri; Ayu Nursari

The Effect of The Number of Msmes, The Number of Buildings and Grdp on City District Tax Revenue in South Sulawesi Province

Nur Alif Sapoetra; Abd. Rahim; Citra Ayni Kamaruddin; Sri Astuty; Abdul Rajab

Clinical Leadership, Effective Communication, and Team-work Effectiveness: Mediating Role of Interprofessional Collaboration

Ester Lidia Paseki; Nofierni Nofierni; Sandra Dewi

Working Capital and Its Influence on Firm Performance and Sustained Growth: Evidence from Consumer Non-Cyclicals Manufacturing Companies on the Indonesia Stock Exchange

Elia Rossa; Nurasia Natsir

Female Education, Poverty, and Household Factors in Reducing Stunting in Indonesia

Anita Kartika Putri; Ida Budiarty

The Role of Authentic Leadership in Improving Healthcare Workers Performance and Hospital Service Quality

Dian Mawarni
Tren Sitasi Jurnal