Widiyawati, Widiyawati (2023) Pengaruh Konservatisme Akuntansi, Financial Distress Dan Capital Intensity Terhadap Tax Avoidance (study Empiris Pada Perusahaan Jasa Sub Property, Real Estate Dan Konstruksi Bangunan Yang Terdaftar Di Bei Tahun 2020-2022). Other thesis, Universitas Islam Riau.

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Abstract

Tax avoidance is to reduce the tax burden but not violate the applicable tax regulations. This study aims to determine the effect of accounting conservatism, financial distress and capital intensity on tax avoidance. This research includes quantitative research using secondary data. The population in this study were 102 sub-property, real estate and building construction service companies registered on the IDX in 2020-2022. The research sample was selected using purposive sampling so that 16 companies were obtained over a period of 3 years in 2020-2022. Data analysis uses multiple linear analysis techniques. Based on the results of tests that have been carried out that significantly the financial distress variable has an effect on tax avoidance. Accounting Conservatism and Capital Intensity variables do not have a significant effect on Tax Avoindace. Simultaneously the variables of Accounting Conservatism, Financial Distress and Capital Intensity have no significant effect on Tax Avoidance.

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