PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, SPESIALISASI INDUSTRI AUDITOR TERHADAP TAX AVOIDANCE
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Ricardo Samuel Manihuruk, .
Subject
HF Commerce
Datestamp
2021-07-10 08:08:22
Abstract :
This study aims to determine the effect of capital intensity, inventory intensity, and industry auditor specialization on tax avoidance. The control variable in this study is the industrial sub sector. In this study tax avoidance is proxied as Book Tax Differences (BTD). The samples used in this study were 83 manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study uses panel data regression using the STATA 13 application with a significance level of 5% and 10%. The results of this study indicate that capital intensity does not significantly influence tax avoidance. Inventory intensity does not have a significant effect on tax avoidance. The auditor industry specialization has a positive effect on tax avoidance.
This study aims to determine the effect of capital intensity, inventory intensity, and industry auditor specialization on tax avoidance. The control variable in this study is the industrial sub sector. In this study tax avoidance is proxied as Book Tax Differences (BTD). The samples used in this study were 83 manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study uses panel data regression using the STATA 13 application with a significance level of 5% and 10%. The results of this study indicate that capital intensity does not significantly influence tax avoidance. Inventory intensity does not have a significant effect on tax avoidance. The auditor industry specialization has a positive effect on tax avoidance.
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