Pengaruh Thin Capitalization, Manajemen Laba, dan Inventory Intensity terhadap Tax Avoidance pada Perusahaan Manufaktur yang terdaftar pada Bursa Efek Indonesia Periode 2022-2024

Abstrak

This study examines the effects of thin capitalization, earnings management, and inventory intensity on tax avoidance among industrial manufacturing entities traded on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. A quantitative method was employed, where sample selection was executed through targeted sampling grounded in predetermined requirements, resulting in 62 companies with 186 observations. The panel data regression approach was executes through EViews 12 SV software, with the Random Effect Model (REM) selected as the most appropriate through the execution of the Chow, Hausman, and Lagrange Multiplier evaluations the optimal model specification was determined. The results show that thin capitalization has a calculated t-value of 0.3617 (t-table 1.6532) and a p-value of 0.7180 (>0.05), while inventory intensity has a calculated t-value of 0.1326 (t-table 1.6532) and a p-value of 0.8946 (>0.05); tax avoidance, therefore, remains largely unaffected by either variable. Earnings management, with a calculated t-value of 3.0495 (t-table 1.6532) and a p-value of 0.0026 (<0.05), has a significant effect on tax avoidance. Simultaneouslyq, the three variables significantly affect tax avoidance, with a calculated F-value of 3.183 (F-table 2.65) and a probability of 0.0251 (<0.05). This study is limited to the manufacturing sector and a relatively short observation period. Prospective research should consider integrating additional variables, expand sector coverage, and extend the study period to obtain more comprehensive results.