The Effect of Inventory Turnover, Fixed Asset Turnover, And Cash Turnover on Tax Avoidance Practices in Mining Sector Companies Period 2019-2022

Abstract

This study was conducted to determine the effect of inventory turnover, fixed asset turnover and cash turnover on tax avoidance. Based on the established research hypothesis, it is known that inventory turnover, fixed asset turnover and cash turnover have a positive and significant effect on tax avoidance. The type of quantitative research with a causal associative approach. The population is 34 mining sector companies with a purposive sampling technique of 13 companies over a period of 4 years with a total of 52 data. The fund processing technique uses multiple linear regression analysis. The results of the study indicate that partially inventory turnover does not affect tax avoidance, but fixed asset turnover and cash turnover have a significant positive effect on tax avoidance and simultaneously inventory turnover, fixed asset turnover and cash turnover have a significant positive effect on tax avoidance.