Pengaruh Sales Growth, Financial Distress Dan Intensitas Modal Terhadap Tax Avoidance Perusahaan
Abstract
The research objective is to determine the effect of sales growth, financial distress and capital intensity on tax avoidance. This research was conducted on non-cycle consumer sector companies on the Indonesia Stock Exchange for the 2019-2021 period with a total sample of 41 companies. This type of research is quantitative with associative methods and uses a purposive sampling technique, so that a sample of 123 data is obtained for research. Data analysis in this study used the Eviews 12 application with a panel data regression model. The results of this study indicate that sales growth, financial distress, and capital intensity simultaneously have a significant effect on tax avoidance. Sales growth has no significant effect on tax avoidance. Financial distress has a significant negative effect on tax avoidance. Capital intensity has no significant effect on tax avoidance.
Keywords: Sales Growth; Financial Distress; Capital Intensity; Tax avoidance
References
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