DETERMINANTS OF TAX AVOIDANCE WITH ENVIRONMENTAL UNCERTAINTY AS A MODERATING VARIABLE
Abstract
This study aims to analyze the determinants of tax avoidance and how the moderating effect of environmental uncertainty on the relationship between capital intensity and inventory intensity on tax avoidance. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sample selection used a purposive sampling method with 160 companies selected as the sample. The data analysis technique used panel data regression analysis with the STATA application. The test results show that (1) capital intensity has a significant positive effect on tax avoidance, (2) inventory intensity does not have a significant effect on tax avoidance, (3) environmental uncertainty moderates the effect of capital intensity on tax avoidance, and (4) environmental uncertainty does not moderate the effect of inventory intensity on tax avoidance.
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