THE EFFECT OF CAPITAL INTENSITY, AUDIT COMMITTEE, ACCOUNTING CONSERVATISM ON TAX AVOIDANCE
DOI:
https://doi.org/10.35794/jmbi.v10i3.51539Abstract
This study is targeted at explaining the impact of Capital Intensity, Audit Committee and Accounting Conservatism on Tax Avoidance. This assessment uses a quantitative method and contains secondary data that can be obtained from annual information and sustainability reports issued by each company. This study has a population of all mining sector manufacturing companies verified on the IDX. From the entire population, the sample was selected using purposive sampling. The hypothesis was tested using multiple linear regression. The results of the study show that Capital Intensity has a significant impact on Tax Avoidance, the Audit Committee does not have a significant impact on Tax Avoidance, and Accounting Conservatism has a significant impact on Tax Avoidance
References
Alamsyah, F., Saerang, I.S., Tulung, J. E. (2019). Analisis Akurasi Model Zmijewski, Springate, Altman, Dan Grover Dalam Memprediksi Financial Distress. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 7(2). https://doi.org/10.35794/emba.v7i2.49101
Mojambo, G. A., Tulung, J. E., & Saerang, R. T. (2020). The Influence of Top Management Team (TMT) Characteristics Toward Indonesian Banks Financial Performance During the Digital Era (2014-2018). JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi)., 7(1).
Nurjanah. 2017. Pengaruh Konservatisme Akuntansi Dan Intensitas Modal (Capital Intensity) Terhadap Penghindaran Pajak (Tax Avoidance) Dengan Dewan Komisaris Independen Sebagai Variabel Moderating (Studi Pada Perusahaan Perbankan Yang Terdaftar Di BEI).Makassar.
Payanti, Ni Made Dwi, and I Ketut Jati. 2020. “Pengaruh Pengungkapan Corporate Social Responsibility, Good Corporate Governance Dan Sales Growth Pada Tax Avoidance.” E-Jurnal Akuntansi 30 (5): 1066. https://doi.org/10.24843/eja.2020.v30.i05.p01.
Putri Fahira, Febriandini, and Lia Ekowati. 2022. “Pengaruh Pengungkapan Corporate Governance Dan Corporate Responsibility Terhadap Penghindaran Pajak.” Prosiding SNAM PNJ .
Rahman, Beni, and Charoline Cheisviyanny. 2020. Pengaruh Kualitas Pengungkapan Corporate Social Responsibility, Dewan Direksi Wanita Dan Dewan Komisaris Wanita Terhadap Tax Aggressive. Jurnal Eksplorasi Akuntansi 2 (3): 2942–55. http://jea.ppj.unp.ac.id/index.php/jea/issue/view/25.
Rista Diantari, Putu, and Igk Agung Ulupui. 2016. Pengaruh Komite Audit, Proporsi Komisaris Independen, Dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana 22 (4): 1–31.
Sari, Ratna, and Batara Wiryo. 2015. Pengaruh Konservatisme Akuntansi, Kepemilikan Dan Ukuran Dewan Komisaris Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana 13 (3): 705–22.
Sjahruddin, Herman, Karyaningsih, Rini Novianti, Rian Arsianto, and Sonny Santosa. 2023. Analisis Pengaruh Good Corporate Governance Dan Konservatisme Terhadap Tax Avoidance. Jurnal Akuntansi Pajak 23 (2): 1–5.
Yuliani, Nur Afifah, Dewi Prastiwi, Jurusan Akuntansi, and Fakultas Ekonomi. 2021. “Pengaruh Dewan Komisaris Independen, Komite Audit, Dan Kepemilikan Institusional Terhadap Agresivitas Pajak.” Jurnal Riset Akuntansi Dan Keuangan 9 (1): 141–48. https://doi.org/10.17509/jrak.v9i1.27573.
Yonggara, Y., Murni, S., & Tulung, J. E. (2021). Analisis Komparatif Kinerja Keuangan Berbasis Tingkat Struktur Modal Pada Industri Barang Konsumsi Yang Terdaftar Di BEI. JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi)., 8(1).
