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I Gusti Ketut Agung Ulupui
Master’s Program in Accounting, Faculty of Economics, Universitas Negeri Jakarta, Indonesia
Economics, Econometrics & Finance

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The Effects of Earnings Management, Fixed Asset Intensity, and Inventory Intensity on Tax Avoidance, with Sales Growth as a Moderating Variable Muhammad Darmawan; Unggul Purwohedi; I Gusti Ketut Agung Ulupui
Journal of Accounting, Finance, and FinTech Advancements Vol. 1 No. 3 (2025): September
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jaffa.v1i3.213

Abstract

The current research is structured to examine how earnings management, fixed asset intensity, and inventory intensity affect tax avoidance, with sales growth introduced as a moderator, among manufacturing companies listed on the Indonesia Stock Exchange during the years 2022 through 2025. Adopting a quantitative research design, this study draws upon secondary information derived from corporate annual reports. A purposive sampling approach is applied to isolate those firms meeting the specified inclusion criteria. Analytical procedures include both multiple linear regression and Moderated Regression Analysis (MRA). According to the results, earnings management has a positive and significant effect on tax avoidance, while fixed asset intensity has a negative and significant effect, and inventory intensity shows no such effect. Regarding the moderation tests, sales growth does not moderate the associations among earnings management, fixed asset intensity, inventory intensity, and tax avoidance. This research can enhance both agency theory and positive accounting theory by illuminating how these variables inform corporate tax behavior. Organizations should contemplate prudent earnings management practices, along with evaluative reviews of fixed asset intensity and inventory policies, so as to reduce tax burdens without transgressing applicable legal requirements.
Co-Authors Muhammad Darmawan Unggul Purwohedi