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All Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Rahadien Hafiz, Fa’iz
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Konservatisme Akuntansi, Inventory Intensity, dan Sales Growth terhadap Praktik Tax Avoidance pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Periode 2020-2024 Rahadien Hafiz, Fa’iz; Kurniawati, Lintang
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i2.11361

Abstract

This study aims to examine the effect of accounting conservatism, inventory intensity, and sales growth on tax avoidance practices in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employs a quantitative approach with a causal comparative (ex post facto) method. Secondary data in the form of annual financial statements are analyzed using multiple linear regression. The results indicate that, partially, accounting conservatism and sales growth do not have a significant effect on tax avoidance. In contrast, inventory intensity has a positive and significant effect on tax avoidance, indicating that a higher proportion of inventory in the asset structure increases the tendency of companies to engage in tax avoidance. Simultaneously, accounting conservatism, inventory intensity, and sales growth have a significant effect on tax avoidance. These findings imply that inventory management characteristics are a key determinant of tax avoidance practices in the property sector, while accounting conservatism and sales growth are not major determinants in the Indonesian taxation context during the study period.
Pengaruh Konservatisme Akuntansi, Inventory Intensity, dan Sales Growth terhadap Praktik Tax Avoidance pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Periode 2020-2024 Rahadien Hafiz, Fa’iz; Kurniawati, Lintang
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i2.11361

Abstract

This study aims to examine the effect of accounting conservatism, inventory intensity, and sales growth on tax avoidance practices in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employs a quantitative approach with a causal comparative (ex post facto) method. Secondary data in the form of annual financial statements are analyzed using multiple linear regression. The results indicate that, partially, accounting conservatism and sales growth do not have a significant effect on tax avoidance. In contrast, inventory intensity has a positive and significant effect on tax avoidance, indicating that a higher proportion of inventory in the asset structure increases the tendency of companies to engage in tax avoidance. Simultaneously, accounting conservatism, inventory intensity, and sales growth have a significant effect on tax avoidance. These findings imply that inventory management characteristics are a key determinant of tax avoidance practices in the property sector, while accounting conservatism and sales growth are not major determinants in the Indonesian taxation context during the study period.
Co-Authors Lintang Kurniawati