STRATEGI PAJAK PERUSAHAAN : PENGARUH BEBAN PAJAK TANGGUHAN, INVENTORY INTENSITY DAN TAX HAVEN AFFILIATION TERHADAP TAX AVOIDANCE (Studi Kasus pada Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia tahun 2021-2023)

This study aims to analyze the effect of deferred tax burden, inventory intensity, and tax haven affiliation on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The research method used is a quantitative approach with secondary data from financial reports. The sampling technique was purposive sampling, with a total of 30 samples from 10 companies. Data analysis used a multiple linear regression model and classical assumption tests to ensure model validity in SPSS version 26. The results of the study indicate that deferred tax burden has a significant effect on tax avoidance with a calculated t value of 2.060 and a significance of 0.050. Meanwhile, inventory intensity with a calculated t value of -1.888 and a significance of 0.070 and tax haven affiliation with a calculated t value of 0.677 and a significance of 0.504 does not show a significant effect on tax avoidance. Simultaneously producing an F value of 2.030 with a significance of 0.134, deferred tax burden, inventory intensity and tax haven affiliation do not show a significant effect on tax avoidance. Therefore, it can be concluded that the combination of deferred tax burden, inventory intensity and tax haven affiliation is not sufficient to explain the variation in tax avoidance practices in energy sector companies. The conclusion of this study is that only deferred tax burden partially influences tax avoidance practices, while inventory intensity and tax haven affiliation are not the main indicators in explaining tax avoidance behavior in the energy sector. This finding provides important implications for regulators in increasing supervision over the recognition of deferred taxes as an indicator of aggressive tax planning.
Keywords: Tax Avoidance, Deferred Tax Expense, Inventory Intensity, Tax Haven Affiliation, Energy Sector Companies