Pengaruh Capital Intensity dan Sales Growth terhadap Tax Avoidance dengan Profitabilitas sebagai Moderasi pada Perusahaan Makanan dan Minuman Tahun 2021-2024
Oct 2026· Jurnal Mahasiswa Manajemen dan Akuntansi· Vol 5, pp. 111-123· 0 citations
Abstract
This study aims to analyze the effect of Capital Intensity and Sales Growth on Tax Avoidance, with Profitability as a moderating variable in food and beverage companies during the 2021–2024 period. This research employs a quantitative approach utilizing secondary data obtained from financial statements and annual reports accessed through the official Indonesia Stock Exchange website. By using a purposive sampling technique, a sample of 15 companies was selected, resulting in a total of 60 observation. Data analysis was conducted using SPSS version 25 through descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, and Moderated Regression Analysis (MRA). The results indicate that Capital Intensity has a significant positive effect on Tax Avoidance, whereas Sales Growth has no significant effect on Tax Avoidance. Furthermore, Profitability is unable to moderate the relationship between Capital Intensity and Tax Avoidance, nor can it moderate the relationship between Sales Growth And Tax Avoidance.
This study aims to analyze the effect of Tax Planning, Sales Growth, and Capital Intensity on Firm Value of Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. The study employed a quantitative approach using secondary data from annual financial reports. Purposive sampling re...
This study aims to analyze the effect of Capital intensity, Inventory intensity, and family ownership on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange during 2020–2024. This research employs a quantitative method with an associative approach. The data used are secondary data obtain...
Daniel Setian, Desi Kurniawati· JOURNAL ECONOMICS AND STRATE...· 0 citations
Taxes are an important source of government revenue however, companies often regard taxes as a cost that reduces profits, thereby encouraging tax avoidance practices. This study aims to examine the effect of Capital Intensity, Leverage, Profitability, and Firm Size on Tax Avoidance in food and beverage subsector compan...
This study aims to analyze the influence of profitability, earnings management, and leverage on tax avoidance among basic metal and steel sub-sector companies listed on the Indonesia Stock Exchange during the 2022–2025 period. A quantitative approach was employed using secondary data derived from corporate financial st...
Shafira Khumaeroh, Mohammad Taufik Azis, F. Sari· Trending: Jurnal Manajemen d...· 0 citations
Tax avoidance remains an important issue because companies may seek to minimize their tax burden through legal tax planning strategies, while such practices can reduce government tax revenues. Therefore, identifying the factors that influence tax avoidance is important, particularly in the Consumer Non-Cyclicals sector...
Helena Marpaung, Prima Sadewa· AKADEMIK: Jurnal Mahasiswa E...· 0 citations
This study aims to analyze the effect of fiscal loss compensation and capital structure on tax avoidance, with capital intensity as a control variable, in companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study uses a quantitative method with an associative approach. The data used...
