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


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

(*) Corresponding Author
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

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.

Downloads

Download data is not yet available.

References

  1. A. L. Simamora, “Pengaruh Manajemen Laba terhadap Penghindaran Pajak Dimoderasi oleh Political Connection,” Skripsi, 2017.
  2. A. Yusiana, “KONSERVATISME AKUNTANSI ( Studi Empiris pada Perusahaan Sektor Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2014-2018 ) KONSERVATISME AKUNTANSI ( Studi Empiris pada Perusahaan Sektor Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2014-,” 2019.
  3. Chariri and Ghozali, “Teori Akuntansi,” 2007.
  4. I. Ghozali, Analisis Multivariate Program IBM SPSS 19, 5th ed. Semarang: Universitas Diponegoro, 2011.
  5. I. Ghozali, Aplikasi Analisis Multivariete dengan Program IBM SPSS 23, Cetakan VI. Semarang: Badan Penerbit Universitas Diponegoro, 2016.
  6. M. P. Dr. Wahidmurni, “Pemaparan Metode Penelitian Kualitatif,” UIN Maulana Malik Ibrahim, 2017.
  7. M. Kuncoro, “Metode Riset untuk Bisnis dan Ekonomi” Edisi 4. Jakarta: Erlangga. 2013.
  8. R. RAMADHANI, “PENGARUH LIKUIDITAS, LEVERAGE, KOMISARIS INDEPENDEN,MANAJEMEN LABA, KEPEMILIKAN INSTITUSIONAL, KONSERVATISME AKUNTANSI DAN INTENSITAS ASET TETAP TERHADAP AGRESIVITAS PAJAK PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek I,” 2021.
  9. R. A. Wijaya, H. Pratiwi, D. P. Sari, and D. Suciati, “Pengaruh Penghindaran Pajak Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Leverage Sebagai Variabel Kontrol Pada Perusahaan Yang Listing Di Bursa Efek Indonesia,” Ekobistek, vol. 9, no. 1, pp. 29–40, 2020, [Online]. Available: http://lppm.upiyptk.ac.id/ojsupi/index.php/EKOBISTEK/article/view/1206.
  10. Sugiyono, “Sugiyono, Metode Penelitian,” Penelitian, 2017.
  11. Suryani and Hendryadi, “Metode Riset Kuantitaf: Teori dan Aplikasi Pada Penelitian Bidang Manajemen dan Ekonomi Islam. Jakarta Prenadamedia Grup.,” 2015.