Dynamics of Tax Avoidance in ASEAN: Thin Capitalization, Inventory Intensity, And Ownership of Intangible Assets Moderate by Profit Management

Dynamics of Tax Avoidance in ASEAN: Thin Capitalization, Inventory Intensity, And Ownership of Intangible Assets Moderate by Profit Management

This research aims to analyze the influence of thin capitalization, inventory intensity, and ownership of intangible assets on tax avoidance. This research uses secondary data from manufacturing companies listed on the stock exchanges of ASEAN countries in the 2017-2021 period, with a sample of 723...

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Bibliographic Details
Main Authors: Winnendra Dwi Saputra, Elis Nur Izati, Reskino Reskino
Format: Article
Language:English
Published: Universitas KH Abdul Chalim, Prodi Ekonomi Syariah 2023-12-01
Series:Indonesian Interdisciplinary Journal of Sharia Economics
Subjects:
Tax Avoidance, Thin Capitalization, Inventory Intensity, Intangible Assets, Profit Management
Online Access:https://e-journal.uac.ac.id/index.php/iijse/article/view/4435

Internet

https://e-journal.uac.ac.id/index.php/iijse/article/view/4435

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