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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Inovator : Jurnal Manajemen Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan eCo-Buss Jurnal Manajemen Kewirausahaan Jurnal Ekonomika Dan Bisnis Moneter : Jurnal Keuangan dan Perbankan Jurnal Ilmiah Ekonomi dan Manajemen JEBD Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Keuangan Dan Perpajakan Manager : Jurnal Ilmu manajemen Brilliant International Journal of Management and Tourism
Angga Prasetia
Universitas Ibn Khaldun Bogor
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

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Pengaruh Intensitas Modal dan Konservatisme Akuntansi Terhadap Penghindaran Pajak Muhamad Mashur Syawal; Azolla Degita Azis; Angga Prasetia
eCo-Buss Vol. 7 No. 2 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i2.1809

Abstract

Tax is a very important component of state revenue. because 82.42% of total state revenue comes from taxes. One type of obstacle that hinders tax collection that causes state revenue to decrease is tax avoidance. This research aims to examine the influence of capital intensity and accounting conservatism on tax avoidance. Tax avoidance is measured using the Cash Effective Tax Rate (CETR). The approach used in this research is a quantitative method using secondary data obtained from financial reports published on the Indonesia Stock Exchange (BEI) website and company websites. The population in this study were Food and Beverages Sub-Sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2023 period. The sample used in this study included 15 companies obtained by purposive sampling method and SPSS software version 23 was used to analyze the data with a multiple linear regression analysis approach. The findings show that capital intensity has a significant negative effect on Tax Avoidance and accounting conservatism has a significant positive effect on tax avoidance. Large fixed asset storage is carried out by a company not solely to avoid taxes but rather it is done by the company with the aim of running the company's operations. The principle of conservatism applied in accelerating the recognition of costs or losses and delaying the recognition of income has an impact on reducing the profit used as the basis for calculating the company's tax obligations.
Co-Authors Agung Wibowo Aji Arial Mubarok Amelia, Anggi Anuraga Kusumah Avariwangi, Verni AYU LESTARI Ayu Lestari Azolla Degita Azis Cindy Apriliani Degita , Azolla Desmy Riani Diah Yudhawati Endang Kustini Harun Faizal Irvan Juliansah JMV Mulyadi Juang, Sari Enovani Lulu, Lulu M Anwar Masruri M. Anwar Masruri M. Imam Sundarta Marthalina Marthalina Masruri, M Anwar Mauludin, Ilyas Mubarok, Aji Arial Muhamad Mashur Syawal Muhammad Nur Rizqi Muniroh, Leny Muzaky , Rizqi N. A. Rumiasih Nurkholifah, Mutiara Nurlaelasari, Nurlaelasari Nurmala Ahmar Rasiman Rasiman Rasiman Renea Shinta Aminda Rina Rina Rizqi, M Nur Rumiasih, N. A. Sari Enovani Juang Septi Wulandari Septiyani, Fitria Ika siti rahmah Suyanto Suyanto Tania S, Dessy Titing Suharti Verni Asvariwangi Widiya, Dede