PENGARUH CAPITAL INTENSITY, RISIKO PERUSAHAAN, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE

Abstract

This study aims to test and analyze variables that are suspected of influencing tax avoidance in Consumer Non-Cyclicals companies involving capital intensity, company risk, company size, and sales growth variables. The population used in this study is Consumer Non-Cyclicals Companies Listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The type of research used in this study is quantitative research. The sampling method uses purposive sampling and the analysis tool used is panel data regression analysis. The results of the study show that capital intensity, company risk, and sales growth have no effect on tax avoidance. While company size has a negative effect on tax avoidance.