Pengaruh Capital Intensity, Sales Growth, dan Komite Audit Terhadap Tax Avoidance
DOI:
https://doi.org/10.37481/sjr.v9i4.1734Keywords:
Capital Intensity, Sales Growth, Audit Committee, Tax Avoidance, Consumer Non-CyclicalsAbstract
Tax avoidance remains an important issue because differences in corporate characteristics and governance mechanisms may shape how companies manage their tax obligations. This study examines the effect of capital intensity, sales growth, and the audit committee on tax avoidance in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during 2020–2024. The study uses a quantitative associative approach with panel data. Purposive sampling produced 33 companies and 165 observations. The data were analyzed using panel data regression with EViews 13, and the Random Effect Model (REM) was selected based on the model selection tests. The findings indicate that capital intensity and sales growth do not have a significant effect on tax avoidance, whereas the audit committee has a significant effect. Simultaneously, capital intensity, sales growth, and the audit committee significantly affect tax avoidance. The adjusted R-squared of 9.38% indicates that the three independent variables explain a limited proportion of variations in tax avoidance, while the remaining variation is associated with other factors outside the model. These findings highlight the importance of corporate governance, particularly the audit committee, in understanding corporate tax-related decisions.
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