PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, INSTITUTIONAL OWNERSHIP SEBAGAI VARIABEL MODERASI TERHADAP TAX AVOIDANCE
DOI:
https://doi.org/10.55606/jaemb.v3i3.2062Keywords:
capital intensity, inventory intensity, institutional ownership, tax avoidance.Abstract
This study aims to determine the influence of capital intensity, inventory intensity, institutional ownership as moderation variables on tax avoidance in energy companies listed on the IDX in 2017-2021. This type of research is associative quantitative, where research methods based on the philosophy of positivism, are used to examine in certain populations or samples, which are in the nature of asking the influence of two or more variables on other variables. The type of data used is secondary data, namely financial statement data obtained from the IDX. The sampling method in this study used purposive sampling techniques with certain criteria. The total amount of data obtained in this study was 45 financial statements from 9 companies. The testing in this study was assisted by the Eviews12 software, and the model used was the regression of the Fixed effect Model (FEM) approach panel data. The results of this study show that simultaneously capital intensity, inventory intensity together affect tax avoidance. Meanwhile, partial capital intensity does not affect tax avoidance, while inventory intensity has a positive effect on tax avoidance, institutional ownership moderation is unable to strengthen the capital intensity relationship to tax avoidance, and institutional ownership moderation is unable to strengthen inventory intensity relationship to tax avoidance
References
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Saputro, D. A., Pratomo, D., & Kurnia. (2018). Pengaruh Leverage (DAR), Capital Intensity, dan Inventory Intensity terhadap Tax Avoidance (Studi Pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia (BEI) Tahun 2011-2015). E-Proceeding of Management, 5(1), 713–719.
Sugiyono. (2021). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Alfabeta.
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Andhari, P. A. S., & Sukartha, I. M. (2017). Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Inventory Intensity, Capital Intensity Dan Leverage Pada Agresivitas Pajak. E-Jurnal Akuntansi Universitas Udayana, 18(3), 2115–2142. https://doi.org/10.32493/jabi.v2i1.y2019.p017-038
Ayem, S., & Tarang, T. M. D. (2022). Pengaruh Risiko Perusahaan, Kepemilikan Institusional, Dan Strategi Bisnis Terhadap Tax Avoidance. Jurnal Riset Akuntansi Dan Keuangan, 17(2), 91. https://doi.org/10.21460/jrak.2021.172.400
Cristofel, C., & Kurniawati, K. (2021). Pengaruh Enterprise Risk Management, Corporate Social Responsibilty Dan Kepemilikan Institusional Terhadap Nilai Perusahaan. Jurnal Akuntansi Bisnis, 14(1), 1–12. https://doi.org/10.30813/jab.v14i1.2468
Faizah, S. N., & Adhivinna, V. V. (2017). Pengaruh Return On Asset, Leverage, Kepemilikan Institusional Dan Ukuran Perusahaan Terhadap Tax Avoidance. Jurnal Akuntansi, 5(2), 136–145.
Fauzan, Arsanti, P. M. D., & Fatchan, I. N. (2021). The Effect of Financial Distress, The Effect of Financial Distress, Good Corporate Governance, and Good Corporate Governance, and Institutional Ownership on Tax Avoidance Institutional Ownership on Tax Avoidance (Empirical Study of Manufacturing (Empirica. JURNAL Riset Akuntansi Dan Keuangan Indonesia, 6(2). www.idx.
Ghozali, I. (2020). 25 Grand Theory. Yoga Pratama.
Ghozali, I., & Ratmono, D. (2020). Aplikasi Analisis Multivariat dan Ekonometrika (teori, konsep, dan aplikasi dengan eviews 10). Edisi 2. Badan Penerbit Universitas Diponegoro.
Hendrianto, A. J., Suripto, S., Effriyanti, E., & Hidayati, W. N. (2022). Pengaruh Sales growth, Capital intensity, Kompensasi Eksekutif, dan Kepemilikan Manajerial Terhadap Penghindaran Pajak. Owner, 6(3), 3188–3199. https://doi.org/10.33395/owner.v6i3.1054
Maharani, W., & Juliarto, A. (2019). Pengaruh Kepemilikan Keluarga Terhadap Tax Avoidance Dengan Kualitas Audit Sebagai Variabel Moderating. Diponegoro Journal Of Accounting, 8(4), 1–10.
Marlinda, D. E., Titisari, K. H., & Masitoh, E. (2020). Pengaruh Gcg, Profitabilitas, Capital Intensity, dan Ukuran Perusahaan terhadap Tax Avoidance. Ekonomis: Journal of Economics and Business, 4(1), 39. https://doi.org/10.33087/ekonomis.v4i1.86
Priantara, D. (2016). Perpajakan Indonesia. Mitra Wacana Media.
Rahmadani, D., Asmeri, R., & A.P., S. Y. (2022). Pengaruh Profitabilitas, Inventory Intensity Dan Capital Intensity Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Konstruksi dan Bangunan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018). 4(2), 325–344.
Sandra, M. Y. D., & Anwar, A. S. H. (2018). Pengaruh Corporate Social Responsibility Dan Capital Intensity Terhadap Penghindaran Pajak. Jurnal Akademi Akuntansi, 1(1), 1–10. https://www.fairportlibrary.org/images/files/RenovationProject/Concept_cost_estimate_accepted_031914.pdf
Saputro, D. A., Pratomo, D., & Kurnia. (2018). Pengaruh Leverage (DAR), Capital Intensity, dan Inventory Intensity terhadap Tax Avoidance (Studi Pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia (BEI) Tahun 2011-2015). E-Proceeding of Management, 5(1), 713–719.
Sugiyono. (2021). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Alfabeta.
Wardani, D. K., & Khoiriyah, D. (2018). Pengaruh Strategi Bisnis Dan Karakteristik Perusahaan Terhadap Manajemen Laba. Akuntansi Dewantara, 2(1), 25–36. https://doi.org/10.21460/jrak.2017.132.283
Yunie, Y. (2022). Pengaruh Capital Intensity, Inventory Intensity dan Profitability terhadap Tax Avoidance pada Perusahaan Property, Real Estate dan Building Construction yang …. Prosiding: Ekonomi Dan Bisnis, 1(2). https://jurnal.buddhidharma.ac.id/index.php/pros/article/view/1413
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