Pengaruh Beban Pajak Tangguhan, Manajemen Laba, dan Perputaran Total Aset terhadap Penghindaran Pajak
DOI:
https://doi.org/10.37481/jmh.v6i3.2333Keywords:
Deferred Tax Expense, Earnings Management, Total Asset Turnover, Tax Avoidance, Panel DataAbstract
This study aims to examine the effect of Deferred Tax Expense, Earnings Management, and Total Asset Turnover on Tax Avoidance in Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020– 2024 period. This study employs a quantitative approach using an associative research method. The data used in this study are secondary data. The data analysis method applied is Panel Data Regression Analysis using EViews version 12 and Microsoft Excel. The population of this study consists of 163 Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020– 2024 period. The sample was selected using a purposive sampling technique, resulting in 19 companies observed over a five-year period, yielding a total of 95 observations. The results indicate that deferred tax expense and earnings management positively and significantly affect tax avoidance, suggesting that tax-related accounting differences and managerial discretion may increase companies’ tax avoidance practices. In contrast, total asset turnover does not significantly affect tax avoidance, indicating that asset efficiency is not a primary determinant of tax avoidance decisions. Simultaneously, all three variables significantly influence tax avoidance, demonstrating that tax avoidance is shaped by a combination of tax accounting, earnings management, and operational factors.
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