Pengaruh Deffered Tax Expense, Intensitas Modal, dan Kepemilikan Manajerial terhadap Tax Avoidance

Puput Rara Andini (Universitas Pamulang)
Lely Suryani (Universitas Pamulang)

Jurnal Mahasiswa Manajemen dan Akuntansi
Vol. 5 No. 2 (2026): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi

This study aims to examine the effect of Deferred Tax Expense, Capital Intensity, and Managerial Ownership on Tax Avoidance in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Tax Avoidance is measured using the Effective Tax Rate (ETR), Deferred Tax Expense is measured by comparing deferred tax expense to total assets, Capital Intensity is measured using the Capital Intensity Ratio (CIR), while Managerial Ownership is measured based on the percentage of shares owned by management. This study employs a quantitative method with a descriptive and verificative approach. The sampling technique used is purposive sampling, resulting in 21 companies with 105 observations. Data analysis was conducted using panel data regression with the assistance of EViews 12. The results indicate that, partially, Deferred Tax Expense has no significant effect on Tax Avoidance, Capital Intensity has a significant effect on Tax Avoidance, and Managerial Ownership has no significant effect on Tax Avoidance. Simultaneously, Deferred Tax Expense, Capital Intensity, and Managerial Ownership have a significant effect on Tax Avoidance. This study is expected to provide information regarding the factors influencing Tax Avoidance and serve as a reference for future research.