An Analysis of Company Size, Ownership Structure, Intensity of Fixed Assets, and Inventory Intensity on Tax Avoidance: A Case of Retail Companies

  • Nyimas Belinda Thania Setiadi STIE YKPN Yogyakarta
  • Atika Jauharia Hatta Hambali STIE YKPN Yogyakarta
  • Deranika Ratna Kristiani STIE YKPN Yogyakarta
  • Muhammad Subandi Pendidikan Ekonomi Universitas Sebelas Maret
Keywords: Firm Size, Managerial Ownership Structure, Inventory Intensity, Intensity of Fixed Assets, Tax Avoidance


This study aims to analyze the effect of firm size, managerial ownership structure, inventory intensity, and fixed asset intensity on tax avoidance. State revenues sourced from the taxation sector may decrease due to tax avoidance practices, and the company's main motive for doing so is to minimize the amount of tax owed that must be paid by the company. Several factors influence companies in tax avoidance, this study uses inventory intensity variables that are still rarely used by other researchers with the reasoning that this ratio can affect the effective tax rate. This study uses 11 retail companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 – 2019. The sampling method is purposive sampling and the analytical technique used is multiple linear regression analysis. The results of the study prove that inventory intensity and fixed asset intensity have a positive effect on tax avoidance, while the firm size and managerial ownership structure do not affect tax avoidance.