PENGARUH CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP TAX AVOIDANCE DI MASA PANDEMI COVID-19

PANGESTIA, FIRDA (2022) PENGARUH CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP TAX AVOIDANCE DI MASA PANDEMI COVID-19. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Karya tulis ini bertujuan untuk menguji apakah capital intensity dan inventory intensity memengaruhi tax avoidance secara signifikan pada masa pandemi COVID-19 di tahun 2020. Nilai tax avoidance diproksikan dengan CETR (cash effective tax rate). Objek penelitian adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2020. Sampel dipilih secara purposive sampling yang menghasilkan 100 sampel perusahaan. Penelitian menggunakan analisis regresi cross sectional model OLS (ordinary least square). Hasil penelitian menemukan bahwa tax avoidance tidak memengaruhi capital intensity dan inventory intensity secara simultan. Secara parsial, tax avoidance tidak memengaruhi capital intensity karena perusahaan hanya menggunakan aset tetap untuk operasi bukan untuk melakukan penghindaran pajak atau pada perusahaan yang sudah besar aset tetap sudah habis masa manfaatnya sehingga nilai CETR tidak akan dipengaruhi oleh besar-kecilnya aset tetap. Sedangkan inventory intensity berpengaruh signifikan terhadap tax avoidance. Hal ini terjadi karena perusahaan memanfaatkan beban-beban atas persediaan untuk mengurangi laba dan meminimalisir nilai pajak yang dibayarkan. / This paper aims to test whether the capital intensity and inventory intensity significantly affect tax avoidance during the COVID-19 pandemic in 2020. The value of tax avoidance is proxied by CETR (cash effective tax rate). The object of research is all manufacturing companies listed on the Indonesia Stock Exchange in 2020. The sample was selected by purposive sampling which resulted in 100 samples of companies. The study used cross-sectional regression analysis with the OLS (ordinary least square) model. The results of the study found that tax avoidance did not affect the capital intensity and inventory intensity simultaneously. Partially, tax avoidance does not affect capital intensity because the company only uses fixed assets for operations not to do tax avoidance, or in companies with large fixed assets that have expired so that the CETR value will not be affected by the size of the fixed assets. Meanwhile, inventory intensity has a significant effect on tax avoidance. This happens because the company takes advantage of expenses on inventory to reduce profits and minimize the value applied.

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