Tax Facility Moderates Effect of Inventory Intensity and Capital Intensity on Effective Tax Rate

Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2021, August 3, 2021, Malang, Indonesia Pub Date : 1900-01-01 DOI:10.4108/eai.3-8-2021.2315158

Sistya Rachmawati

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Abstract

The purpose of this research is to analyze the effect of inventory intensity and capital intensity on effective tax rate, the moderating effect of taxation facility towards the effect of inventory intensity and capital intensity on effective tax rate. Unit analysis is manufacturing company with time horizon 5 years (2015-2019). Secondary data obtained from financial report and annual report of manufacturing company listed on Indonesia Stock Exchange‘s. Data analysis techniques is Multiple Regression Analysis. Results showed that inventory intensity and capital intensity negatively and significantly influence effective tax rate. Taxation facility is not able to moderate the effect of inventory intensity and capital intensity on effective tax rate. Control variables which are independent commissioner and managerial ownership has no effect on effective tax rate. While control variables which are institutional ownership and external auditor quality has significant effect on effective tax rate.

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税收便利调节存货强度和资本强度对有效税率的影响

本研究的目的是分析库存强度和资本强度对有效税率的影响，税收便利对库存强度和资本强度对有效税率的影响的调节作用。单位分析是制造业公司，时间跨度为5年(2015-2019)。二级数据来源于在印尼证券交易所上市的制造业公司的财务报告和年报。数据分析技术是多元回归分析。结果表明，库存强度和资本强度对有效税率有显著负向影响。税收制度不能调节存货强度和资本强度对有效税率的影响。独立董事和管理层持股等控制变量对有效税率没有影响。而控制变量机构所有权和外部审计师质量对有效税率有显著影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2021, August 3, 2021, Malang, Indonesia

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