The Effect of Capital Intensity and Inventory Intensity on Tax Avoidance at Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange (IDX)

Abstract

This study aims to determine whether the significant influence of the Capital Intensity and Inventory Intensity Against Tax Avoidance in the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in the period 2014 -2018.The population in this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2014 -2018 as many as 18 companies.The research sample in this study as many as 10 companies by purposive sampling technique.The result of the analysis showed that the Capital Intensity has no effect and not significant on Tax Avoidance partially.The result of the analysis showed that the Inventory Intensity has effect and significant on Tax Avoidance partially.The result showed that Capital Intensity and Inventory Intensity have effect and significant on Tax Avoidance simultaneously.The results of this study are supported by the value of R Square which means variable Tax Avoidance can be explained by the variable Capital Intensity and Inventory Intensity, while the remaining is explained by the influence of other factors or variables outside the model such as Corporate Social Responsibility, Leverage and Company Size.

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