Pengaruh Capital Intensity, Inventory Intensity, Dan Kepemilikan Keluarga Terhadap Penghindaran Pajak Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2020–2024

Abstract

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 obtained from companies’ annual financial statements published through the Indonesia Stock Exchange. The sample was selected using purposive sampling, resulting in 86 observations from 18 companies. Data analysis was conducted using panel data regression with the assistance of EViews 13. The results indicate that Capital intensity has no significant effect on tax avoidance, while Inventory intensity has a significant negative effect on the Effective Tax Rate (ETR), as indicated by a regression coefficient of -3.568208. Family ownership has no significant effect on tax avoidance. Simultaneously, Capital intensity, Inventory intensity, and family ownership have a significant effect on tax avoidance. This study contributes to the empirical literature by providing specific evidence regarding the role of Inventory intensity in influencing ETR among food and beverage companies listed on the Indonesia Stock Exchange during 2020–2024. The findings may also serve as a reference for companies, investors, and future researchers in understanding the relationship between asset structure, ownership structure, and tax avoidance.