Pengaruh Capital Intensity, Deferred Tax Expense, dan Inventory Intensity Terhadap Tax Avoidance
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Reviona, Riffanola Diva
Subject
657.45 - AUDITING
Datestamp
2023-07-31 02:02:37
Abstract :
The practice of tax avoidance is a legal reduction effort by management to minimize or reduce the tax burden in accordance with applicable tax regulations. This study aims to determine the effect of capital intensity, deferred tax expense, and inventory intensity on tax avoidance in energy companies listed on the Indonesia Stock Exchange. Variabels consisting of capital intensity, deferred tax expense, and inventory intensity are the factors studied in this study using the purposive sampling method, this study used 102 amples during the 2017-2021 period. The data collection method used is the documentation method and the analysis technique used is multiple linear regression. The results of the data analysis show that capital intensity has a negative effect on tax avoidance. Deferred tax expense has no effect on tax avoidance. Inventory intensity has a positive effect on tax avoidance.
The practice of tax avoidance is a legal reduction effort by management to minimize or reduce the tax burden in accordance with applicable tax regulations. This study aims to determine the effect of capital intensity, deferred tax expense, and inventory intensity on tax avoidance in energy companies listed on the Indonesia Stock Exchange. Variabels consisting of capital intensity, deferred tax expense, and inventory intensity are the factors studied in this study using the purposive sampling method, this study used 102 amples during the 2017-2021 period. The data collection method used is the documentation method and the analysis technique used is multiple linear regression. The results of the data analysis show that capital intensity has a negative effect on tax avoidance. Deferred tax expense has no effect on tax avoidance. Inventory intensity has a positive effect on tax avoidance.
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