Articles

Pengaruh Deferred Tax Expense, Debt Policy, dan Inventory Intensity terhadap Tax Avoidance: Studi pada Perusahaan Manufaktur di BEI

Diffa Putri Sabrina , Imarotus Suaidah , Dewi Wungkus Antasari
Diffa Putri Sabrina — Universitas Islam Kadiri
Imarotus Suaidah — Universitas Islam Kadiri
Dewi Wungkus Antasari — Universitas Islam Kadiri
2026-06-30 Vol. 1 No. 1 (2026): Jurnal Ilmiah Akuntansi dan Perpajakan 50-62
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Abstract

The gap between tax revenue targets and actual tax revenue
realization indicates that Tax Avoidance remains a major challenge in the
taxation system. Previous studies examining the effects of Deferred Tax
Expense, Debt Policy, and Inventory Intensity on Tax Avoidance have also
produced inconsistent findings. Objective: This study aims to examine the
effect of Deferred Tax Expense, Debt Policy, and Inventory Intensity on Tax
Avoidance. Research Method: This study employs a quantitative approach
using secondary data obtained from the annual financial statements of
manufacturing companies in the basic and chemical industry sector listed on
the Indonesia Stock Exchange during the 2022–2024 period. The sample
consists of 32 companies with a total of 96 observations selected through
purposive sampling and analyzed using multiple linear regression. Research
Findings: The results indicate that Deferred Tax Expense and Debt Policy
have a positive and significant effect on Tax Avoidance, while Inventory
Intensity has no significant effect on Tax Avoidance. Originality/Novelty: The
novelty of this study lies in the combination of research variables and the
focus on manufacturing companies in the basic and chemical industry sector
during the 2022–2024 period.

Keywords

Deferred Tax Expense Debt Policy Inventory Intensity Tax Avoidance

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Detail Artikel

Published 2026-06-30
Issue Vol. 1 No. 1 (2026): Jurnal Ilmiah Akuntansi dan Perpajakan
Section Articles
Halaman 50-62

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