PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY DAN KINERJA KEUANGAN TERHADAP TAX AVOIDANCE
Abstract
This study aims to analyze the effect of Capital Intensity, Inventory Intensity, and Financial Performance on Tax Avoidance in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. This quantitative study uses secondary data from annual financial statements. Purposive sampling resulted in 42 companies and 210 firm-year observations. Data were analyzed using panel-data regression with model selection through the Chow, Hausman, and Lagrange Multiplier tests. The selected model was the Random Effect Model (REM). Tax Avoidance is measured using Effective Tax Rate (ETR), while Financial Performance is measured using Return on Assets (ROA). The results show that Capital Intensity has no significant effect on Tax Avoidance (coefficient 0.020087; p=0.6508). Inventory Intensity has no significant effect (coefficient -0.012895; p=0.8278). Financial Performance has a negative and significant effect on Tax Avoidance (coefficient -0.359808; p=0.0001). Simultaneously, Capital Intensity, Inventory Intensity, and Financial Performance significantly affect Tax Avoidance (F-statistic 5.720062; p=0.000886). The findings indicate that financial performance is the most relevant individual factor in explaining Tax Avoidance in the observed companies.
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