Indonesian Journal of Law and Economics Review
Vol 15 (2022): May
Management Accounting

The Effect of Earnings Management, Capital Intensity, Firm Size, Fiscal Loss Compensation on Tax Avoidance
Pengaruh Manajemen Laba, Capital Intensity, Ukuran Perusahaan,Kompensasi Rugi Fiskal Terhadap Penghindaran Pajak


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  • Khoirun Nisa,
  • Herman Ernandi*
Khoirun Nisa
Universitas Muhammadiyah Sidoarjo, Indonesia
Herman Ernandi
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijler.v15i0.789
Published May 31, 2022
Keywords
  • Earnings management,
  • Firm size,
  • Capital intensity,
  • Fiscal loss compensation,
  • Tax avoidance
How to Cite
Nisa, K., & Ernandi, H. (2022). The Effect of Earnings Management, Capital Intensity, Firm Size, Fiscal Loss Compensation on Tax Avoidance. Indonesian Journal of Law and Economics Review, 15, 10.21070/ijler.v15i0.789. https://doi.org/10.21070/ijler.v15i0.789

Copyright (c) 2022 Khoirun Nisa, Herman Ernandi

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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Abstract

Effect of Earnings Management, Capital Intensity, Firm Size, and Fiscal Loss Compensation on Tax Avoidance (Study on Food and Beverage Companies listed on the Indonesia Stock Exchange in 2015-2019). This study aims to obtain evidence on the effect of earnings management, firm size, capital intensity, and compensation for tax losses on tax avoidance. In this study, using purposive sampling method to show the sample. The population in this thesis are manufacturing companies with the food and beverage sector with a population of 80 companies listed on the Indonesia Stock Exchange (IDX). With the selection of criteria, there is a total sample of 16 companies in an observation period of 5 years starting from 2015-2019. In this observation, tax avoidance is calculated through the formulation of the ETR. The tester for the hypothesis in this observation uses multiple regression analysis techniques. The results of this observation show that earnings management, firm size, and tax loss compensation affect tax avoidance. But capital intensity can not affect tax avoidance.

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