Konservatisme Akuntansi, Intensitas Modal, dan Intensitas Persediaan dalam Praktik Tax Avoidance

I Wulandari; Listya Sugiyarti

doi:10.59086/jak.v3i2.639

Authors

I Wulandari Universitas Pamulang
Listya Sugiyarti Universitas Pamulang

DOI:

https://doi.org/10.59086/jak.v3i2.639

Keywords:

Konservatisme Akuntansi, Intensitas Modal, Intensitas Persediaan

Abstract

Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris mengenai hubungan antara konservatisme akuntansi, intensitas modal, dan intensitas persediaan terhadap praktik tax avoidance. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan populasi perusahaan sektor properti dan real estat yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018–2022. Sampel dipilih menggunakan metode purposive sampling, dengan total 65 data laporan keuangan yang dianalisis. Teknik analisis data yang digunakan adalah regresi linier berganda dengan bantuan perangkat lunak EViews versi 12. Hasil penelitian menunjukkan bahwa secara simultan, konservatisme akuntansi, intensitas modal, dan intensitas persediaan berpengaruh signifikan terhadap tax avoidance. Secara parsial, konservatisme akuntansi tidak berpengaruh signifikan terhadap tax avoidance, sementara intensitas modal dan intensitas persediaan masing-masing memiliki pengaruh signifikan terhadap tax avoidance. Temuan ini memberikan implikasi bahwa karakteristik perusahaan dalam hal penggunaan modal dan pengelolaan persediaan lebih berperan dalam strategi penghindaran pajak dibandingkan pendekatan konservatif dalam pelaporan keuangan.
This study aims to analyze and obtain empirical evidence regarding the relationship between accounting conservatism, capital intensity, and inventory intensity on tax avoidance practices. A quantitative descriptive approach was used, with the research population consisting of property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. Samples were selected using purposive sampling, resulting in a total of 65 financial report data points. The data were analyzed using multiple linear regression with the help of EViews version 12. The results indicate that accounting conservatism, capital intensity, and inventory intensity simultaneously have a significant effect on tax avoidance. Partially, accounting conservatism does not have a significant effect on tax avoidance, while capital intensity and inventory intensity each have a significant effect on tax avoidance. These findings imply that firm characteristics related to capital utilization and inventory management play a more substantial role in tax avoidance strategies than conservative financial reporting approaches.

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