The Effect of Accounting Conservatism, and Fixed Asset Intensity on Tax Avoidance With Sales Growth as a Moderating Variable

This research is intended to be an empirical study and analysis investigating and assessing the impact of accounting conservatism and fixed asset intensity, with sales growth as a moderating variable. The research utilizes secondary data and focuses on companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange from 2019 to 2023. The study population consists of 153 companies, observed over five years. A purposive sampling method was applied, resulting in a final sample of 20 companies. This research adopts a quantitative approach, utilizing data sourced from the Indonesia Stock Exchange. The analytical methods employed include descriptive statistical analysis and panel data regression analysis, conducted using Eviews 13 software. The findings, based on a partial test using the t-test, indicate that accounting conservatism does not influence tax avoidance, and fixed asset intensity also has no effect on tax avoidance. However, the simultaneous test using the F-test confirms that accounting conservatism and fixed asset intensity collectively influence tax avoidance practices. Furthermore, the moderation analysis (MRA test) reveals that sales growth does not moderate the relationship between accounting conservatism and tax avoidance, nor does it moderate the relationship between fixed asset intensity and tax avoidance.