The Effect of Deferred Tax Expenses, Capital Intensity and Management Compensation on Tax Avoidance

This study aims to analyze the effect of deferred tax expenses, capital intensity and management compensation on tax avoidance. The population of this study used consumer non cyclicals sector companies in the food and beverage subsector listed on the Stock Exchange (IDX) in 2019-2023. This type of reseacrh is quantitative research with secondary data sources. The sampling technique used in this study uses purposive sampling technique and obtains a research sample of 15 companies. The analysis method used is panel data regression analysis with data processing using the Eviews version 10 program. The results of the study indicate that in the simultaneous test, deferred tax expenses, capital intensity and management compensation have an effect on tax avoidance. The results of the study on the partial test indicate that deferred tax expenses and management compensation have no effect on tax avoidance, while capital intensity has an effect on tax avoidance.