PENGARUH LEVERAGE, CAPITAL INTENSITY, DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sub Sektor Consumer Non-Cyclicals yang terdaftar pada Bursa Efek Indonesia Tahun 2017-2021)
Abstract
Abstract
This reserch aims to empirically prove the effect of leverage, capital intensity and sales growth on tax avoidance. The research was conducted in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX). The type of research used is quantitative. The type of data used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. Samples were collected using purposive sampling method. The amount of data collected is 70 observational data. The data were processed using the Eviews 9 Statistical Program to test the hypothesis using panel data regression analysis. The results of the F statistical test show that leverage, capital intensity and sales growth have a simultaneous effect on tax avoidance. The results of the t statistical test show leverage and sales growth have no effect on tax avoidance, but capital intensity has an effect on tax avoidance.
Keywords: Tax Avoidance, Leverage, Capital Intensity, Sales Growth
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