The effect of inventory intensity, capital intensity, and leverage on tax avoidance
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Aug 2, 2025
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Abstract
The objective of this research is to examine the impact of inventory intensity, capital intensity, and leverage Regarding tax avoidance among food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2019–2023 period. The research adopts a quantitative method utilizing multiple linear regression analysis. The findings indicate that capital intensity Exhibits a positive and significant influence on tax avoidance, whereas inventory intensity and leverage do not Have a significant impact. At the same time. Concurrently, these variables are not found to significantly influence tax avoidance.
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How to Cite
Yunira, H., Lubis, C. W., Lubis, N. I., & Khairunnisa, K. (2025). The effect of inventory intensity, capital intensity, and leverage on tax avoidance. Enrichment : Journal of Management, 15(3), 211-222. https://doi.org/10.35335/enrichment.v15i3.2315
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Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The effects of executives on corporate tax avoidance. Accounting Review, 85(4), 1163–1189. https://doi.org/10.2308/accr.2010.85.4.1163
Frank, M. M., Lynch, L. J., & Rego, S. O. (2009). Tax reporting aggressiveness and its relation to aggressive financial reporting. The Accounting Review, 84(2), 467–496.
Ghozali, I. (2016). Aplikasi Analisis Multivariete SPSS 23.
Hanah, S., Febriansya, A. R., & Asmilia, N. (n.d.). The Effect of Firm Characteristics , Political Connections , and Ownership Structure on Tax Avoidance : Evidence from Non-Cyclical Consumer Sector in Indonesia. 5(1), 17–35.
Hanlon, M., & Heitzman, S. (2010). MIT Open Access Articles A Review of Tax Research. Journal of Accounting and Economics, 50(2–3), 127–178.
Haryanto, L., & Ramadhanty, F. (2025). The Impact of Profitability , Capital Intensity , and Firm Size on Tax Avoidance : Evidence from Indonesia ’ s Food and Beverage Sector. 22(1), 116–125.
Jingga, V., & Lina, L. (2017). Factors Influencing Tax Avoidance Activity: An Empirical Study from Indonesia Stock Exchange. Indian-Pacific Journal of Accounting and Finance, 1(1), 17–25. https://doi.org/10.52962/ipjaf.2017.1.1.3
Khairunnisa, N. R., Simbolon, A. Y., & Eprianto, I. (2023). Pengaruh Leverage, Profitabilitas, Good Governance Terhadap Penghindaran Pajak (Tax Avoidance). Jurnal Economina, 2(8), 2164–2177. https://doi.org/10.55681/economina.v2i8.726
Kusuma, T. B., & Firnanti, F. (2023). Do Capital Intensity and Profitability Affect Tax Avoidance in Manufactuting Company in Indonesia? Journal of Accounting, Business and Management (JABM), 30(1), 78. https://doi.org/10.31966/jabminternational.v30i1.784
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Lim, Y. (2011). Tax avoidance, cost of debt and shareholder activism: Evidence from Korea. Journal of Banking & Finance, 35(2), 456–470. https://doi.org/https://doi.org/10.1016/j.jbankfin.2010.08.021
Riskatari, N. K. R. (2020). Pengaruh Profitabilitas, Leverage d an Ukuran Perusahaan p ada Tax Avoidance. Jurnal Akuntansi, 30(2020).
Saka, C., Oshika, T., & Jimichi, M. (2019). Does tax avoidance diminish firms’ sustainability? Journal Global Policy and Governance, 8(2), 95–114. https://doi.org/10.14666/2194-7759-8-2-005
Salawati, S., Sritharan, N., Sheung, S. C. C., & Mohamed, A. S. (2021). Does Tax Knowledge Motivate Tax Compliance in Malaysia? Research in World Economy, 12(1), 238. https://doi.org/10.5430/rwe.v12n1p238
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Saqiva, A., & Pusposari, D. (2023). Pengaruh Financial Distress Terhadap Penghindaran Pajak. Telaah Ilmiah Akuntansi Dan Perpajakan, 1(2), 266–281. https://doi.org/10.21776/tiara.2023.1.2.37
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Sritharan, N., & Salawati, S. (2019). Economic Factors Impact on Individual Taxpayers’ Tax Compliance Behaviour in Malaysia. International Journal of Academic Research in Accounting, 9(2), 172–182. https://doi.org/10.6007/IJARAFMS/v9-i2/6166
Suciarti, C., Suryani, E., & Kurnia, K. (2020). The Effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance. Journal of Accounting Auditing and Business, 3(2), 76–83. https://doi.org/10.24198/jaab.v3i2.28624
Yahya, A., Asiah, N., & Nurjanah, R. (2023). Tax Avoidance in Relationship on Capital Intensity, Growth Opportunities, Financial Distress and Accounting Conservatism. Journal of Business Management and Economic Development, 1(02), 154–165. https://doi.org/10.59653/jbmed.v1i02.56
Zalogo, E. F., Apriyanto, A., Rustam, A., Haryanti, T., Susilo, A., & Duri, J. A. (2025). Buku Ajar Manajemen Keuangan. PT. Sonpedia Publishing Indonesia.
Armstrong, C. S., Blouin, J. L., Jagolinzer, A. D., & Larcker, D. F. (2015). Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics, 60(1), 1–17. https://doi.org/https://doi.org/10.1016/j.jacceco.2015.02.003
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The effects of executives on corporate tax avoidance. Accounting Review, 85(4), 1163–1189. https://doi.org/10.2308/accr.2010.85.4.1163
Frank, M. M., Lynch, L. J., & Rego, S. O. (2009). Tax reporting aggressiveness and its relation to aggressive financial reporting. The Accounting Review, 84(2), 467–496.
Ghozali, I. (2016). Aplikasi Analisis Multivariete SPSS 23.
Hanah, S., Febriansya, A. R., & Asmilia, N. (n.d.). The Effect of Firm Characteristics , Political Connections , and Ownership Structure on Tax Avoidance : Evidence from Non-Cyclical Consumer Sector in Indonesia. 5(1), 17–35.
Hanlon, M., & Heitzman, S. (2010). MIT Open Access Articles A Review of Tax Research. Journal of Accounting and Economics, 50(2–3), 127–178.
Haryanto, L., & Ramadhanty, F. (2025). The Impact of Profitability , Capital Intensity , and Firm Size on Tax Avoidance : Evidence from Indonesia ’ s Food and Beverage Sector. 22(1), 116–125.
Jingga, V., & Lina, L. (2017). Factors Influencing Tax Avoidance Activity: An Empirical Study from Indonesia Stock Exchange. Indian-Pacific Journal of Accounting and Finance, 1(1), 17–25. https://doi.org/10.52962/ipjaf.2017.1.1.3
Khairunnisa, N. R., Simbolon, A. Y., & Eprianto, I. (2023). Pengaruh Leverage, Profitabilitas, Good Governance Terhadap Penghindaran Pajak (Tax Avoidance). Jurnal Economina, 2(8), 2164–2177. https://doi.org/10.55681/economina.v2i8.726
Kusuma, T. B., & Firnanti, F. (2023). Do Capital Intensity and Profitability Affect Tax Avoidance in Manufactuting Company in Indonesia? Journal of Accounting, Business and Management (JABM), 30(1), 78. https://doi.org/10.31966/jabminternational.v30i1.784
Lanis, R., & Richardson, G. (2012). Corporate social responsibility and tax aggressiveness: An empirical analysis. Journal of Accounting and Public Policy, 31(1), 86–108. https://doi.org/10.1016/j.jaccpubpol.2011.10.006
Lim, Y. (2011). Tax avoidance, cost of debt and shareholder activism: Evidence from Korea. Journal of Banking & Finance, 35(2), 456–470. https://doi.org/https://doi.org/10.1016/j.jbankfin.2010.08.021
Riskatari, N. K. R. (2020). Pengaruh Profitabilitas, Leverage d an Ukuran Perusahaan p ada Tax Avoidance. Jurnal Akuntansi, 30(2020).
Saka, C., Oshika, T., & Jimichi, M. (2019). Does tax avoidance diminish firms’ sustainability? Journal Global Policy and Governance, 8(2), 95–114. https://doi.org/10.14666/2194-7759-8-2-005
Salawati, S., Sritharan, N., Sheung, S. C. C., & Mohamed, A. S. (2021). Does Tax Knowledge Motivate Tax Compliance in Malaysia? Research in World Economy, 12(1), 238. https://doi.org/10.5430/rwe.v12n1p238
Salihu, I. A., Obid, S. N. S., & Annuar, H. A. (2013). Measures of corporate tax avoidance: Empirical evidence from an emerging economy. International Journal of Business and Society, 14(3), 412–427.
Saqiva, A., & Pusposari, D. (2023). Pengaruh Financial Distress Terhadap Penghindaran Pajak. Telaah Ilmiah Akuntansi Dan Perpajakan, 1(2), 266–281. https://doi.org/10.21776/tiara.2023.1.2.37
Sari, K. R., Iswanaji, C., & Nugraheni, A. P. (2023). 13-24+Pengaruh+Leverage,+Capital+Intensity,+Dan+Inventory+Intensity+Terhadap+Tax+Avoidance. PENGARUH LEVERAGE, CAPITAL INTENSITY, DAN INVENTORY INTENSITY TERHADAP TAX AVOIDANCE(Studi Pada Industri Barang Konsumsi Yang Terdaftar Di BEITahun 2017-2021), 3(1), 13–24.
Sritharan, N., & Salawati, S. (2019). Economic Factors Impact on Individual Taxpayers’ Tax Compliance Behaviour in Malaysia. International Journal of Academic Research in Accounting, 9(2), 172–182. https://doi.org/10.6007/IJARAFMS/v9-i2/6166
Suciarti, C., Suryani, E., & Kurnia, K. (2020). The Effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance. Journal of Accounting Auditing and Business, 3(2), 76–83. https://doi.org/10.24198/jaab.v3i2.28624
Yahya, A., Asiah, N., & Nurjanah, R. (2023). Tax Avoidance in Relationship on Capital Intensity, Growth Opportunities, Financial Distress and Accounting Conservatism. Journal of Business Management and Economic Development, 1(02), 154–165. https://doi.org/10.59653/jbmed.v1i02.56
Zalogo, E. F., Apriyanto, A., Rustam, A., Haryanti, T., Susilo, A., & Duri, J. A. (2025). Buku Ajar Manajemen Keuangan. PT. Sonpedia Publishing Indonesia.