PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, dan CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK

Wiwik Fauziah; Syafnita; Iis Duwinaeni

Authors

Wiwik Fauziah Universitas Pekalongan
Syafnita Universitas Pekalongan
Iis Duwinaeni Universitas Pekalongan

Keywords:

Capital Intensity, Firm Size, Leverage, Profitabilitas, Sales Growth, Tax Avoidance

Abstract

The purpose of this research is to analyze the effect of profitability, leverage, company size, sales growth, and Capital Intensity on tax avoidance. The sample used in this study is a food and beverage subsector manufacturing company listed on the Indonesia Stock Exchange in 2017-2021. Determination of the sample of this study using purposive sampling method. The samples obtained were 15 company samples. The data analysis technique used in this research is multiple linear regression. The results of this study indicate that the leverage and sales growth variables have a positive effect on tax avoidance. profitability variables have a negative effect on tax avoidance, while the company size and Capital Intensity variables have no effect on tax avoidance.

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