Pengaruh Beban Pajak Tangguhan, Thin Capitalization dan Ukuran Perusahaan, Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cyclicals di Bursa Efek Indonesia Tahun 2020 – 2024)

Matilda Ema Lama Mere (Universitas Pamulang)
Abu Yazid (Universitas Pamulang)

JEBD
Vol. 4 No. 1 (2026): Juli - September

This study aims to examine the effect of deferred tax expense, thin capitalization, and firm size on tax avoidance by analyzing the financial statements of companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample consists of 43 companies selected using purposive sampling, with secondary data obtained from financial statements. The variables used include Deferred Tax Expense (X1), Thin Capitalization (X2), and Firm Size (X3) as independent variables, and Tax Avoidance (Y) as the dependent variable. Panel data regression analysis was conducted using EViews 12 Student Version Lite, and the results show that the Random Effect Model (REM) is the most appropriate model. The findings indicate that, simultaneously, deferred tax expense, thin capitalization, and firm size affect tax avoidance, while partially deferred tax expense and thin capitalization have a significant effect on tax avoidance, whereas firm size does not have a significant effect on tax avoidance.