PENGARUH KONSERVATISME AKUNTANSI, INTENSITAS MODAL DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Food and Beverage Tahun 2015-2019)

Siti Farida, Nur Diana, Afifudin Afifudin

Abstract


This study aims to prove the effect of accounting conservatism, capital intensity, and company size on tax avoidance. The type of research data is panel data, which is a combination of time series and cross data. Then the research sample using food and beverage sub-sector manufacturing companies in 2015-2019 listed on the Indonesia Stock Exchange using certain criteria (purposive sampling) obtained as many 10 companies. The type of research is correlational research with the data being analyzed is secondary with quantitative research methods. While testing using multiple linear regression analysis methods processed with SPSS. So that the result of the F-test indicate that accounting conservatism, capital intensity and company size effect on tax avoidance, while the t-test indicate that accounting conservatism has a negative significant effect on tax avoidance, capital intensity has a negative significant effect on tax avoidance and company size has no significant effect on tax avoidance.

Keyword: Accounting Conservatism, Capital Intensity, Company Size, Tax Avoidance.

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References


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