PENGARUH CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP TAX AVOIDANCE
Abstract
Abstract
This study examines The Influence of Capital Intensity and Inventory Intensity on Corporate Tax Avoidance. Capital intensity reflects the proportion of fixed assets owned by the company, while Inventory Intensity indicates the significance of inventory within the total asset structure. Both components of asset structure are believed to provide managerial flexibility in arranging expense recognition that may reduce taxable income. This research employs a quantitative approach using secondary financial data obtained from manufacturing companies listed on the Indonesia Stock Exchange. The analysis method used in this study is multiple regression, which aims to determine the partial and simultaneous effects of the independent variables on tax avoidance. The results of this study are expected to contribute to the understanding of how asset composition affects corporate tax behavior. This research also offers practical insights for regulators to identify asset characteristics associated with higher tendencies of tax avoidance. Thus, the study aims to expand academic literature and support more effective tax supervision policies in the corporate environment.
Keywords: Capital Intensity; Inventory Intensity; Tax Avoidance; Asset Structure
Abstrak
Penelitian ini bertujuan untuk menganalisis Pengaruh Capital Intensity dan Inventory Intensity terhadap Tax Avoidance. Capital Intensity menggambarkan proporsi aset tetap yang dimiliki perusahaan, sedangkan Inventory Intensity menunjukkan besarnya persediaan dalam struktur aset perusahaan. Kedua variabel ini diyakini memberikan fleksibilitas bagi manajemen dalam mengatur pengakuan beban yang dapat menurunkan laba kena pajak. Penelitian ini menggunakan metode kuantitatif dengan memanfaatkan data sekunder berupa laporan keuangan perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia. Analisis dilakukan melalui regresi berganda untuk mengetahui pengaruh parsial maupun simultan dari kedua variabel independen terhadap tax avoidance. Hasil penelitian diharapkan memberikan pemahaman baru mengenai hubungan struktur aset dengan perilaku penghindaran pajak perusahaan. Selain itu, temuan penelitian ini diharapkan dapat menjadi masukan bagi regulator dalam memperkuat pengawasan perpajakan dan mendukung efektivitas penerapan kebijakan pajak perusahaan.
Kata Kunci: Capital Intensity; Inventory Intensity; Tax Avoidance; Struktur Aset
