Pengaruh Konservatisme Akuntansi, Inventory Intensity dan Sales Growth terhadap Tax Avoidance The Influence of Accounting Conservatism, Inventory Intensity, and Sales Growth on Tax Avoidance
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1043-1058
Published:
Nov 9, 2024
Digital Object Identifier:
10.58578/arzusin.v4i6.4085
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Authors:Sheli Maharani1, Wiwit Setyawati2
Copyright :Authors retain copyright and grant the journal right of first publication.
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Abstract
The study aims to examine and analyze the effect of accounting conservatisme, inventory intensity and sales growth on tax avoidance in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. This type of research is quantitative, using secondary data. The analysis methode is panel data regression test using Microsoft Excel and Eviews 12 aplications. The population in this study are all companies Consumer Non-Cyclicals sectors. The data collection technique in this was a purposive samples, from 122 study populations to 35 were used as research samples. The results of the study show Accounting Conservatisme in Consumer Non-Cyclicals from 2018 to 2022. The result show Accounting Conservatisme and inventory intensity has no. effect on Tax Avoidance whereas Sales Growth has an effect on Tax Avoidance.
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Maharani, S., & Setyawati, W. (2024). Pengaruh Konservatisme Akuntansi, Inventory Intensity dan Sales Growth terhadap Tax Avoidance. ARZUSIN, 4(6), 1043-1058. https://doi.org/10.58578/arzusin.v4i6.4085
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
References
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Tristianto, D., & Oktaviani, R. M. (2016). Faktor-Faktor yang Mempengaruhi Tax Avoidance dengan Leverage sebagai Variabel Moderasi. Dinamika Akuntansi, Keuangan Dan Perbankan, 5(1), 65–81.
Yuniarsih, N. (2018). The effect of accounting coservatism and corporate governance mechanism on tax avoidance. Academic Research International, 9(3), 68–76.
Akuntansi, M. J., Ekonomi, F., Riau, U., Akuntansi, D. J., Ekonomi, F., & Riau, U. (2021). RIMBA. 8.
Alvionita, V., Sutarjo, A., & Silvera, D. L. (2021). Pengaruh Konservatisme Akuntansi, Financial Distress dan Capital Intensity Terhadap Tax Avoidance (Study Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2014-2018). Pareso Jurnal : Jurnal Pengembangan Ilmu Akuntansi & Keuangan, 3(3), 617–634.
Amri, S. A., & Subadriyah, S. (2023). Pengaruh Capital Intensity, Inventory Intensity Dan Sales Growth Terhadap Tax Avoidance. JAD : Jurnal Riset Akuntansi & Keuangan Dewantara, 6(1), 1–12.
Ari, T. T. F., & Sudjawoto, A. E. (2021). Pengaruh Financial Distress dan Sales Growth Terhadap Tax Avoidance. Jurnal Administrasi Dan Bisnis, 15(2), 82–88.
Ayu Seri Andhari, P. ,Sukartha,Mad. (2017). Pengaruh Pengungkapan Corporate SocialResponsibility, Profitabilitas, Inventory Intensity,Capital Intensity Dan Leverage Pada Agresivitas Pajak. E-Jurnal Akuntansi Universitas Udayana , 18.3(2017), 2115–2142.
Ellyanti, R. S., & Suwarti, T. (2022). Analisis Pengaruh Konservatisme Akuntansi, Corporate Governance, dan Sales Growth Terhadap Tax Avoidance (Studi Terhadap Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2018-2020). Equilibrium: Jurnal Penelitian Pendidikan Dan Ekonomi, 19(01), 118–128.
Ependi, H. (2020). Pengaruh Sales Growth, Profitabilitas, Leverage, Ukuran Perusahaan, Konservatisme Akuntansi, Intensitas Aset Tetap, Corporate Governance, Terhadap Tax Avoidance Terhadap Perusahaan Bumn Yang Terdaftar Di Bei Fokus Terhadap Perusahaan Jasa Keuangan Dan As. Jurnal Prisma (Platform Riset Mahasiswa Akuntansi), 1(1), 79–85.
Hendrianto, A. J., Suripto, S., Effriyanti, E., & Hidayati, W. N. (2022). Pengaruh Sales growth, Capital intensity, Kompensasi Eksekutif, dan Kepemilikan Manajerial Terhadap Penghindaran Pajak. Owner, 6(3), 3188–3199.
Hidayat, M., Kunci, K., Pajak, M., Penjualan, P., & Perusahaan, U. (2018). the Effect of Tax Management, Sales Growth and Company Size on Company Value in Manufacturing Companies in Idx 2014-2016 Period. Measurement, 12(2), 206–215
Indriyanti, K. D., & Setiawan, P. E. (2019). Pengaruh Kompensasi Manajemen, Inventory Intensity Ratio, dan Profitabilitas Pada Tax Avoidance. E-Jurnal Akuntansi, 27, 1546.
Indonesia Stock Exchange (IDX) Bursa Efek Indonesia. 2020. Laporan Keuangan &Tahunan. www.idx.co.id
Ivena, F. (2022). Pengaruh Inventory Intensity, Leverage, dan Profitabilitas Terhadap Tax Avoidance. JACFA Journal Advancement Center for Finance and Accounting, 01(January 2021), 86–102.
Jensen, M. C., & Mecling, W. H. (1976). Theory Of Firm: Managerial Behavior Cost And Ownership Structure. Journal Of Financial Economics, 3(4).
Ningsih, A. N., Irawati, W., Barli, H., & Hidayat, A. (2020). Analisis Karakteristik Perusahaan, Intensitas Aset Tetap Dan Konservatisme Akuntansi Terhadap Tax Avoidance. EkoPreneur, 1(2), 245.
Perpajakan, J. I., & Susanti, C. M. (2018). Pengaruh konservatisme, leverage, profitabilitas, ukuran perusahaan terhadap tax avoidance 1. 13(2), 181–198.
Prakosa, I. B., & Hudiwinarsih, G. (2018). Analysis of Variables that Affect Tax Avoidance in Banking Sector Companies in Southeast Asia. The Indonesian Accounting Review, 8(1), 109.
Pravita, F., Ferawati, I. W., & Iqbal, A. (2022). Pengaruh Tax expert, Intensitas Persediaan, Pertumbuhan Penjualan, dan Konservatisme Akuntansi Terhadap Tax avoidance. InFestasi, 18(2), Inpress.
Puspitasari, D., Purwantini, A. H., & Maharani, B. (2022). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Sales Growth dan Konservatisme Akuntansi terhadap Tax Avoidance. Borobudur Accounting Review, 2(1), 23–37.
Putri, L. C. E., & Pratiwi, A. P. (2022). Pengaruh Intensitas Modal, Inventory Intensity Dan Transfer Pricing Terhadap Tax Avoidance. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 7(4), 555–563.
Saragih, M. R., Rusdi, R., & Sjahputra, A. (2023). Pengaruh Inventory Intensity, Kebijakan Utang Dan Pertumbuhan Penjualan Terhadap Tax Avoidance. SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business, 6(3), 725–735.
Savitri, E. (2016). Konservatisme Akuntansi: Cara Pengukuran, Tinjauan Empiris dan Faktor-faktor yang Mempengaruhinya (Musfialdi (ed.); Edisi Pert). PUSTAKA SAHILA YOGYAKARTA.
Sinaga, R., & Malau, H. (2021). Pengaruh Capital Intensity dan Inventory Intensity Terhadap Penghindaran Pajak. Jurnal Ilmiah Manajemen, Bisnis Dan Akuntansi, 3(2).
Sugiyono. (2021). Metode Penelitian Kuantitatif Kualitatif Dan R & D. Alfabeta CV.
Sundari, N., & Aprilina, V. (2017). Pengaruh Konservatisme Akuntansi, Intensitas Aset Tetap, Kompensasi Rugi Fiskal Dan Corporate Governanace Terhadap Tax Avoidance. JRAK: Jurnal Riset Akuntansi Dan Komputerisasi Akuntansi, 8(1), 85–109.
Susanti, E. (2018). Pengaruh Profitabilitas, Leverage, Sales Growth dan Ukuran Perusahaan Terhadap Penghindaran Pajak. Fakultas Ekonomi Universitas Islam Indonesia Yogyakarta 2018, 1–108.
Tristianto, D., & Oktaviani, R. M. (2016). Faktor-Faktor yang Mempengaruhi Tax Avoidance dengan Leverage sebagai Variabel Moderasi. Dinamika Akuntansi, Keuangan Dan Perbankan, 5(1), 65–81.
Yuniarsih, N. (2018). The effect of accounting coservatism and corporate governance mechanism on tax avoidance. Academic Research International, 9(3), 68–76.