The Influence of Capital Intensity, Sales Growth, Financial Distress, and Accounting Conservatism on Tax Avoidance: Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange in 2018-2020

Na’imah, Siti and Yanto, Heri and Baroroh, Niswah and Hajawiyah, Ain (2018) The Influence of Capital Intensity, Sales Growth, Financial Distress, and Accounting Conservatism on Tax Avoidance: Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange in 2018-2020. In: Proceedings of the 5th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2022, 9-10 August 2022, Semarang, Indonesia.

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Abstract

To ensure the company will continue to operate smoothly and stay lucrative, the company continues to strive to minimize the burden of costs that must be paid. Tax avoidance is one of the strategies commonly used by companies to reduce the number of tax payments by exploiting weaknesses of tax regula

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 16:45
Last Modified: 17 Apr 2026 01:53
URI: http://eprints.eai.eu/id/eprint/45235

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