PENGARUH CAPITAL INTENSITY, FIXED ASSET INTENSITY DAN DEFERRED TAX EXPENSE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR INDUSTRY CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2024

Abstract

This study aims to determine and analyze the influence of capital intensity, fixed asset intensity and deferred tax expense on tax avoidance in companies in the non-cyclical consumer industry sector listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. This research is quantitative research using secondary data obtained from the financial statements of companies in the non-cyclicals consumer industry sector on the Indonesia Stock Exchange The population used in this study is all companies in the non-cyclicals consumer industry sector listed on the IDX for the 2021-2024 period as many as 132 companies. The sampling technique in this study uses purposive sampling with several criteria determined so that a total of 35 companies with a total of 140 observation data was obtained. The data analysis techniques used were descriptive statistics, panel data regression selection, classical assumption test and hypothesis testing using the E-Views version 13 program. The results of the study show that the variables free of capital intensity, fixed asset intensity and deferred tax expense have a positive and significant effect on tax avoidance. Simultaneously, the variables free of capital intensity, fixed asset intensity and deferred tax expense have a significant effect on tax avoidance.