Nopriyanti, Alfi (2024) Pengaruh Capital Intensity Inventory Intensity Dan Komite Audit Terhadap Tax Avoidance (studi Empiris Pada Perusahaan Barang Baku Basic Material ). Other thesis, Universitas Islam Riau.

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Abstract

This research aims to test and analyze the influence of capital intensity, inventory intensity and audit committee variables on tax avoidance in Basic Material raw goods companies. The population in this study was 107 basic material goods companies. The research sample was selected using a purposive sampling technique so that 64 companies were obtained that met the research criteria during the 2020-2022 period. Data analysis used multiple linear regression analysis techniques. Based on the results of the tests that have been carried out, it shows that the capital intensity and audit committee variables significantly influence tax avoidance. The inventory intensity variable does not significantly influence tax avoidance. Simultaneously, the variables capital intensity, inventory intensity and audit committee have a significant effect on tax avoidance.

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