Pengaruh Konservatisme Akuntansi, Capital Intensity dan Inventory Intensity terhadap Tax Avoidance
DOI:
https://doi.org/10.37481/sjr.v9i4.1737Keywords:
Accounting Conservatism, Capital Intensity, Inventory Intensity, Tax AvoidanceAbstract
Tax avoidance remains an important issue because companies may seek to reduce their tax burden while maintaining business operations. This study aims to examine the effect of accounting conservatism, capital intensity, and inventory intensity on tax avoidance in consumer non-cyclicals companies listed on the Indonesia Stock Exchange during 2020-2024. This study employs a quantitative approach using secondary data obtained from companies’ financial statements. The sample was selected using purposive sampling and consisted of 46 companies, resulting in 230 observations. Panel data regression analysis was conducted using EViews 13. The results show that accounting conservatism has a positive and significant effect on tax avoidance, with a probability value of 0.0160. In contrast, capital intensity and inventory intensity do not significantly affect tax avoidance, with probability values of 0.0704 and 0.1125, respectively. Simultaneously, accounting conservatism, capital intensity, and inventory intensity have a significant effect on tax avoidance, as indicated by a probability value of 0.048474. These findings indicate that accounting conservatism is more closely associated with tax avoidance than capital intensity and inventory intensity in the observed companies.
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