The Effect of Accounting Conservatism, Capital Intensity on Tax Avoidance with Independent Commissioners as Moderating Variables

Herlina, Lina and Budyastuti, Triyani (2023) The Effect of Accounting Conservatism, Capital Intensity on Tax Avoidance with Independent Commissioners as Moderating Variables. Asian Journal of Economics, Business and Accounting, 23 (10). pp. 73-82. ISSN 2456-639X

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Abstract

This research aims to provide light on how accounting conservatism and capital intensity influence tax avoidance, and how the existence of independent commissioners acts as a moderators component in this connection. This study employs a causal quantitative methodology. This research focuses on 21 energy-related firms trading on the Indonesian Stock Exchange between 2017 and 2021. The sample size is 105, and it was determined using a basic random sampling technique. Linear regression analysis and moderated regression analysis were employed for the data analysis (MRA). This research shows that conservative accounting practices and high levels of capital intensity help taxpayers avoid paying their fair share of taxes. Moreover, independent commissioners can mitigate the impact of accounting conservatism on tax avoidance, but cannot do so for the impact of capital intensity.

Item Type: Article
Subjects: Souths Book > Social Sciences and Humanities
Depositing User: Unnamed user with email support@southsbook.com
Date Deposited: 13 Apr 2023 08:29
Last Modified: 16 Sep 2024 10:39
URI: http://research.europeanlibrarypress.com/id/eprint/627

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