PENGARUH INTENSITAS MODAL, KEBIJAKAN UTANG DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK

Abstract

The purpose of this study is to determine the effect of capital intensity, debt policy, and sales growth on tax avoidance in consumer cyclical companies listed on the Indonesia Stock Exchange from 2020-2024. The type of research used in this study is descriptive with a quantitative approach. The population in this study is consumer cyclical companies listed on the Indonesia Stock Exchange from 2020-2024. The sampling method used is purposive sampling, with several criteria, and 30 companies were found with 5 years of observation, resulting in a sample of 150 financial report data. The analysis method used is the panel data regression analysis method with the E-Views 12 program. The regression results in this study prove that capital intensity, debt policy, and sales growth simultaneously affect tax avoidance. The results of the partial tests indicate that capital intensity and debt policy do not affect tax avoidance, while sales growth affects tax avoidance.