Tax Avoidance: Capital and Inventory Intensity in BEI Non-Cyclicals (2019-2023)
This study examines the effect of capital intensity and inventory intensity on tax avoidance in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The aim is to analyze how investment in fixed assets and inventory affects tax avoidance prac...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas KH Abdul Chalim, Prodi Ekonomi Syariah
2025-07-01
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| Series: | Indonesian Interdisciplinary Journal of Sharia Economics |
| Subjects: | |
| Online Access: | https://www.e-journal.uac.ac.id/index.php/iijse/article/view/7483 |
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