Pengaruh Inventory Intensity, Environmental Performance, dan Capital Intensity terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2022–2024
DOI:
https://doi.org/10.47065/arbitrase.v6i2.2790Keywords:
Inventory Intensity; Environmental Performance; Capital Intensity; Institutional Ownership; Tax AvoidanceAbstract
This study aims to determine and analyze the effect of Inventory Intensity, Environmental Performance, and Capital Intensity on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. This is a quantitative study using secondary data in the form of company annual reports obtained from the official websites of the IDX and each company. The independent variables in this study include Inventory Intensity, Environmental Performance, and Capital Intensity, while Institutional Ownership is used as a control variable and Tax Avoidance as a dependent variable. The data analysis method uses multiple linear regression with the help of the SPSS 25 program, beginning with a classical assumption test. The results show that, partially, Environmental Performance has a positive and significant effect on Tax Avoidance with a coefficient value of 0.003 and a significance level of 0.020, while Capital Intensity has a negative and significant effect on Tax Avoidance with a significance level of 0.006 and a negative coefficient of -0.012. Meanwhile, Inventory Intensity with a coefficient value of 0.001 and a significance level of 0.879 and Institutional Ownership with a coefficient value of 0.002 and a significance level of 0.598 did not have a significant effect on Tax Avoidance. Simultaneously, all four variables have a significant effect on tax avoidance. These findings support agency theory, in which company characteristics and monitoring mechanisms play an important role in tax decision-making.
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