THE EFFECT OF CAPITAL INTENSITY, SALES GROWTH, AND LEVERAGE ON TAX AVOIDANCE

Muhammad Yusri Karimi, Juitania Juitania

Abstract


This study aims to present empirical evidence regarding the effect of capital intensity, sales growth, and leverage on tax avoidance in consumer and industrial goods sector companies listed on the Indonesia Stock Exchange during the 2017-2022 period. The independent variables in this study include capital intensity, sales growth, and leverage, while the dependent variable is tax avoidance. The purposive sampling technique was used to select the sample, resulting in 32 companies that met the criteria during the six-year observation period. The data used is secondary, and data analysis is performed using multiple linear regression analysis. The results showed that capital intensity has no significant effect on tax avoidance. However, sales growth and leverage proved to have a significant effect on tax avoidance.

 

Keywords: Capital Intensity; Sales Growth; Leverage; Tax Avoidance.


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DOI: http://dx.doi.org/10.33021/ideas.v3i2.5100

DOI (PDF): http://dx.doi.org/10.33021/ideas.v3i2.5100.g1795

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