@article{Kurnia , Dudi Pratomo , Dimas Gusti Raharja_2020, title={THE INFLUENCE OF CAPITAL INTENSITY AND FISCAL LOSS COMPENSATION ON TAX AVOIDANCE (STUDY OF FOOD AND BEVERAGES COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FROM 2010-2015)}, volume={18}, url={https://www.archives.palarch.nl/index.php/jae/article/view/2425}, abstractNote={<p>Taxes are a compulsory contribution for taxpayers for States that are forcing under the Act,<br>not receiving direct feedback, and as much as possible for the welfare of the people. Taxes are<br>one factor that can reduce earnings of taxpayers. In relation to taxes, companies want to<br>maximize the value of the company by generating maximum profits while governments want<br>to maximize tax revenue from the taxation sector of the state. To maximize profits, companies<br>may engage in tax avoidance practices. The goal of this study was to analyze the effect of<br>capital intensity and fiscal loss compensation on tax avoidance. Food and beverages companies<br>listed on the Indonesia Stock Exchange (BEI) between 2010-2015 represent the study<br>population. All data were analyzed using panel data regression analysis. The results showed<br>that capital intensity and fiscal loss compensation simultaneously affected tax avoidance.<br>Capital intensity significantly encouraged tax avoidance practices, while fiscal loss<br>compensation had no significant impact on tax avoidance.</p>}, number={1}, journal={PalArch’s Journal of Archaeology of Egypt / Egyptology}, author={Kurnia , Dudi Pratomo , Dimas Gusti Raharja}, year={2020}, month={Dec.}, pages={813 - 823} }