Tax Avoidance Analysis through Capital Intensity, Inventory Intensity, and Leverage

Zaneta Salma Johatama ; Retno Indah Hernawati ; Goran Ćorluka
Proceeding of the International Conference on Econ... 📅 2025 Vol 2, No 2 🔗 DOI: 10.61132/iceat.v2i2.148
Abstract
This study aims to present evidence on the effect of capital intensity, inventory intensity, and leverage disclosure on tax avoidance. This research utilizes secondary data from financial statements sourced from www.idx.co.id and the official websites of companies in the property and real estate sectors using quantitative research. The proxy used in measuring tax avoidance is using the effective tax rate (ETR) as the dependent variable and the independent variables used include capital intensity, inventory intensity, and leverage. Multiple linear regression analysis is the analysis technique used. The property and real estate sector listed on the IDX in the period 2021 to 2024 is the population in this study and the number of samples collected is 85 data obtained using the purposive sampling method. The findings of this research indicate that capital intensity, inventory intensity, and leverage significantly influence tax avoidance positively. These findings suggest that the higher the level of investment in fixed assets, inventory, and debt-to-equity ratio, the greater the tendency of a company to engage in tax avoidance.
Keywords
Capital Intensity; Effective Tax Rate (ETR); Inventory Intensity; Leverage; Tax Avoidance
How to Cite

Zaneta Salma Johatama, et al. (2025). Tax Avoidance Analysis through Capital Intensity, Inventory Intensity, and Leverage. Proceeding of the International Conference on Economics, Accounting, and Taxation, 2(2). https://doi.org/10.61132/iceat.v2i2.148

Zaneta Salma Johatama; Retno Indah Hernawati; Goran Ćorluka, "Tax Avoidance Analysis through Capital Intensity, Inventory Intensity, and Leverage," Proceeding of the International Conference on Economics, Accounting, and Taxation, vol. 2, no. 2, 2025.

Zaneta Salma Johatama; Retno Indah Hernawati; Goran Ćorluka. "Tax Avoidance Analysis through Capital Intensity, Inventory Intensity, and Leverage." Proceeding of the International Conference on Economics, Accounting, and Taxation, vol. 2, no. 2, 2025.

Zaneta Salma Johatama; Retno Indah Hernawati; Goran Ćorluka. "Tax Avoidance Analysis through Capital Intensity, Inventory Intensity, and Leverage." Proceeding of the International Conference on Economics, Accounting, and Taxation 2, no. 2 (2025).

Zaneta Salma Johatama, et al. (2025) 'Tax Avoidance Analysis through Capital Intensity, Inventory Intensity, and Leverage', Proceeding of the International Conference on Economics, Accounting, and Taxation, 2(2). doi: 10.61132/iceat.v2i2.148.

Zaneta Salma Johatama; Retno Indah Hernawati; Goran Ćorluka. Tax Avoidance Analysis through Capital Intensity, Inventory Intensity, and Leverage. Proceeding of the International Conference on Economics, Accounting, and Taxation. 2025;2(2).

Artikel Terkait

Invisible Sustainability: Decoupling ESG Sustainability Reporting from Tri Hita Karana Practices in Rural Banks in Bali

I Putu Edy Arizona; Anantawikrama Tungga Atmadja; Lucy Sri Musmini; I Made Pradana Adiputra; I Gusti Ayu Purnamawati

Optimizing Student Collaborative Learning through Artificial Intelligence Integration: An Innovative Approach

Jusra Tampubolon; Darwin Li; Yusuf Ronny Edward

Systematic Literature Review on the Determinants of Tax Avoidance: Based on Financial Analysis

Agung Dwi Putra; Helmy Wahyu Sukiswo

Analysis of Efficiency and Effectiveness Levels in Financial Management in Serba Jadi Village, Sunggal

Amanda Oktavira Br Tarigan; Oktarini Khamilah Siregar

The Meaning of Sustainability in Business Strategy: An Interpretive Approach to the Integration of Social and Profit Values in Modern Management

Hamsina Hamsina; Romansyah Sahabuddin; Muhammad Rakib; Ichwan Musa

Transformation of East Java MSMEs: Superior Strategies for Independence and Sustainability

Erwan Aristyanto; Agus Sarwo Edi
Tren Sitasi Jurnal