Pengaruh Capital Intensity, Ukuran Perusahaan dan Pertumbuhan Penjualan terhadap Tax Avoidance

Depri Pujiyanto; Neneng Hasanah

doi:10.37481/sjr.v9i4.1632

Authors

Depri Pujiyanto Universitas Pamulang
Neneng Hasanah Universitas Pamulang

DOI:

https://doi.org/10.37481/sjr.v9i4.1632

Keywords:

Capital Intensity, Firm Size, Sales Growth, Tax Avoidance, Infrastructure

Abstract

This study was motivated by the persistent practice of tax avoidance among corporations, which may reduce government tax revenues despite being conducted within the boundaries of tax regulations. The research aims to examine the influence of capital intensity, firm size, and sales growth on tax avoidance in infrastructure sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach was employed using secondary data obtained from the companies’ annual financial reports. The population consisted of 70 companies, while purposive sampling produced 19 eligible firms. After the outlier screening process, 11 companies were retained, resulting in 55 panel data observations. The data were analyzed using panel data regression with the assistance of EViews 12. The findings indicate that capital intensity, firm size, and sales growth simultaneously have a significant effect on tax avoidance. Partially, firm size has a significant effect on tax avoidance, whereas capital intensity and sales growth do not significantly influence tax avoidance. These findings suggest that larger companies tend to adopt more effective tax planning strategies, while investment in fixed assets and changes in sales growth are not sufficient to explain variations in tax avoidance practices within infrastructure companies.

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