PENGARUH FIRM SIZE, SALES GROWTH, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE

Abstract

Abstrak

Penelitian ini bertujuan untuk menganalisis pengaruh firm size, sales growth, dan capital intensity terhadap tax avoidance pada perusahaan sektor consumer non-cyclical yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Tax avoidance dalam penelitian ini diukur menggunakan Effective Tax Rate (ETR) sebagai indikator utama. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan yang telah diaudit. Sampel ditentukan melalui teknik purposive sampling dan menghasilkan 15 perusahaan dengan total 75 observasi. Analisis dilakukan menggunakan regresi data panel dengan model fixed effect. Hasil penelitian diharapkan dapat memberikan gambaran mengenai pengaruh masing-masing variabel terhadap tax avoidance serta memberikan kontribusi bagi literatur akuntansi perpajakan, khususnya pada sektor consumer non-cyclical yang memiliki karakteristik stabil dan padat modal. Temuan penelitian ini juga diharapkan dapat menjadi bahan pertimbangan bagi otoritas pajak dan perusahaan dalam merancang strategi kepatuhan dan manajemen pajak yang lebih efektif.

Kata Kunci: Ukuran perusahaan; pertumbuhan penjualan; intensitas modal; penghindaran pajak; effective tax rate

Abstract

This study aims to analyze the effect of firm size, sales growth, and capital intensity on tax avoidance in consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Tax avoidance refers to legal strategies that minimize tax expenses, commonly measured using the Effective Tax Rate (ETR). This research employs a quantitative approach using secondary data obtained from audited annual financial statements. The sample was selected using purposive sampling, resulting in 15 companies and 75 firm-year observations. The analysis method used is panel data regression with a fixed effect model. The findings are expected to explain how firm size, sales growth, and capital intensity each affect corporate tax avoidance behavior. This study contributes to the literature by integrating these three variables simultaneously within the consumer non-cyclical sector, which is characterized by stable operational performance and high asset intensity. The results are also expected to support tax authorities and companies in designing more effective tax management and compliance strategies.

Keywords: Firm size; sales growth; capital intensity; tax avoidance; effective tax rate