PENGARUH KONSERVATISME AKUNTANSI, INTENSITAS MODAL, INTENSITAS PERSEDIAAN, DAN INTENSITAS ASET TETAP TERHADAP TAX AVOIDANCE (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016-2018)

Abstract

This study aims to examine the effect of Accounting Conservatism, Capital Intensity, Inventory Intensity and Fixed Assets Intensity on Tax Avoidance of the manufacturing companies listed on Indonesia Stock Exchange in 2016-2018. The data collection of this research was done by using purposive sampling method using 56 samples after outlier out of 179 researched companies. Data analysis uses multiple regression test by using SPSS 16. The results showed that accounting conservatism did not affect the tax avoidance, it comes from the significance that is 0,502. Capital intensity did not affect the tax avoidance, it comes from the significance that is 0,332. Inventory intensity did not affect the tax avoidance, it comes from the significance that is 0,632 while fixed assets intensity affect the tax avoidance, it comes from the significance that is 0,023 .

Keywords : Accounting Conservatism, Capital Intensity, Inventory Intensity, Fixed Assets ntensity, Tax Avoidance