PENGARUH ARUS KAS OPERASI, INVENTORY INTENSITY, DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE

TAX AVOIDANCE

Abstract

The purpose of this study is to identify and empirically prove the influence of operating cash flow, inventory intensity, and executive characteristics on tax avoidance in companies in the non-cyclical consumer sector for the period 2020–2024. This is a quantitative study. The sample for this study was obtained using purposive sampling, resulting in 44 companies over a 5-year period with a total of 220 data points. The data source used was secondary data in the form of annual reports. The statistical tests employed in this study included descriptive statistics, selection of a panel data regression estimation model, tests of classical assumptions, and hypothesis testing. To address the research questions, the data were analyzed using Eviews 12. The results of this study, based on partial tests, indicate that operating cash flow did not affect tax avoidance, inventory intensity did not affect tax avoidance, and executive characteristics did affect tax avoidance. Based on simultaneous tests, operating cash flow, inventory intensity, and executive characteristics collectively affect tax avoidance.

Keywords:   Operating Cash Flow, Inventory Intensity, Executive Characteristics, Tax Avoidance