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All Journal AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Harefa, Jeni Mardiana Novritasari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Konservatisme Akuntansi, Deferred Tax Expense, Capital Intensity, dan Umur Perusahaan terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Consumer Non Cyclicals di Bursa Efek Indonesia Tahun 2018 - 2022) Harefa, Jeni Mardiana Novritasari; Margie, Lyandra Aisyah
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.738

Abstract

This study aims to test and analyze the effect of Accounting Conservatism, Deferred Tax Expense, Capital Intensity and Company Age on Tax Avoidance. in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. This type of research is quantitative research. The analysis method of this study uses multiple linear regression analysis, using E-views 9. Sample selection in this study using the purposive sampling method, namely sample selection based on predetermined criteria, obtained as many as 45 data observations. The results of testing on the study showed that simultaneously Accounting Conservatism, Deferred Tax Expense, Capital Intensity and Company Age had a significant effect on Tax Avoidance. Partially, the age of the company has a significant effect on tax avoidance, while accounting conservatism, deferred tax expense and capital intensity do not have a significant effect on tax avoidance.
Co-Authors Margie, Lyandra Aisyah