Characteristics of The Company and Tax Avoidance Manufacturing Company in Food and Beverage Industry Sector Listed in Indonesia Stock Exchange Period 2012-2016

Zikrullah, M. and Martini, Martini (2012) Characteristics of The Company and Tax Avoidance Manufacturing Company in Food and Beverage Industry Sector Listed in Indonesia Stock Exchange Period 2012-2016. In: Proceedings of the 1st Workshop on Multidisciplinary and Its Applications Part 1, WMA-01 2018, 19-20 January 2018, Aceh, Indonesia.

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Abstract

Tax evasion is to avoid taxes by exploiting loopholes contained in legal tax laws. This study aims to examine the effect of the characteristics of the company proxied by profitability, leverage, size, capital intensity, and inventory intensity against tax avoidance in manufacturing companies of food

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 12:23
Last Modified: 17 Apr 2026 13:51
URI: http://eprints.eai.eu/id/eprint/24276

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