Tax Facility Moderates Effect of Inventory Intensity and Capital Intensity on Effective Tax Rate

Rachmawati, Sistya (2022) Tax Facility Moderates Effect of Inventory Intensity and Capital Intensity on Effective Tax Rate. In: Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2021, August 3, 2021, Malang, Indonesia.

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Abstract

The purpose of this research is to analyze the effect of inventory intensity and capital intensity on effective tax rate, the moderating effect of taxation facility towards the effect of inventory intensity and capital intensity on effective tax rate. Unit analysis is manufacturing company with ti

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 14:57
Last Modified: 17 Apr 2026 07:02
URI: http://eprints.eai.eu/id/eprint/37277

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