{"title":"Pengaruh Leverage dan Liquidity Terhadap Tax Avoidance Dengan Inventory Intensity Sebagai Variabel Moderasi","authors":"D. Pasaribu, S. Mulyani","doi":"10.28932/jam.v11i2.1996","DOIUrl":null,"url":null,"abstract":"This study aims to analyze the effect of leverage and liquidity on tax avoidance with inventory intensity as a moderating variable. The type of data used is secondary data. The sample used is a manufacturing company that is listed active in BEI Period 2015-2017 which can be seen on the official website that www.idx.co.id. Methods of data analysis using is moderated regression analysis (MRA). Data processing is done by using Eviews Version 10 for windows. The results showed that there is a significant negative effect between liquidity with tax avoidance, there is a significant negative influence between inventory intensity with tax avoidance, inventory intensity was able to moderate the effect of liquidity to tax avoidance. In addition, the leverage did not effect to tax avoidance, the inventory intensity was not able to moderate the effect of leverage to tax avoidance. \nKeywords: Leverage, Liquidity, Tax Avoidance, and Inventory Intensity","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2019-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"8","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Akuntansi Maranatha","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.28932/jam.v11i2.1996","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 8
Abstract
This study aims to analyze the effect of leverage and liquidity on tax avoidance with inventory intensity as a moderating variable. The type of data used is secondary data. The sample used is a manufacturing company that is listed active in BEI Period 2015-2017 which can be seen on the official website that www.idx.co.id. Methods of data analysis using is moderated regression analysis (MRA). Data processing is done by using Eviews Version 10 for windows. The results showed that there is a significant negative effect between liquidity with tax avoidance, there is a significant negative influence between inventory intensity with tax avoidance, inventory intensity was able to moderate the effect of liquidity to tax avoidance. In addition, the leverage did not effect to tax avoidance, the inventory intensity was not able to moderate the effect of leverage to tax avoidance.
Keywords: Leverage, Liquidity, Tax Avoidance, and Inventory Intensity
本研究以库存强度为调节变量，分析杠杆和流动性对避税的影响。使用的数据类型是辅助数据。所使用的样本是一家在2015-2017年BEI期间上市活跃的制造公司，可以在官方网站www.idx.co.id上看到。数据分析方法采用有调节回归分析(MRA)。数据处理是使用Eviews Version 10 for windows完成的。结果表明:流动性与避税之间存在显著的负向影响，库存强度与避税之间存在显著的负向影响，库存强度能够调节流动性对避税的影响。此外，杠杆对避税没有影响，库存强度不能调节杠杆对避税的影响。关键词:杠杆，流动性，避税，库存强度
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