Academia Open
Vol 8 (2023): June (in progress)
Business and Economics

Effect of Accounting Conservatism, Capital Intensity and Financial Distress on Tax Avoidance
Pengaruh Konservatisme Akuntansi, Capital Intensity dan Financial Distress Terhadap Penghindaran Pajak


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  • Erva Rudianti,
  • Sigit Hermawan*
Erva Rudianti
Universitas Muhammadiyah Sidoarjo, Indonesia
Sigit Hermawan
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/acopen.8.2023.3643
Published June 26, 2023
Keywords
  • Tax Avoidance,
  • Accounting Conservatism,
  • Capital Intensity,
  • Financial Distress
How to Cite
Rudianti, E., & Hermawan, S. (2023). Effect of Accounting Conservatism, Capital Intensity and Financial Distress on Tax Avoidance. Academia Open, 8, 10.21070/acopen.8.2023.3643. https://doi.org/10.21070/acopen.8.2023.3643

Copyright (c) 2023 Erva Rudianti, Sigit Hermawan

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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Abstract

The purpose of this research is to analyze the effect of accounting conservatism, capital intensity, and financial distress against tax avoidance. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange during 2016 until 2019. Fourty four of observations sample obtained by purposive sampling method. The data of this research used multiple regression method to test the effect of each variable in effect tax avoidance. The empirical result indicates that the result of the analysis capital intensity, and financial distress have significant effect on tax avoidance. accounting conservatism has no effect on tax avoidance. The benefits of this research are that it can be add to the literature on the problem of tax avoidance and support research that has been done before.

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