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All Journal Juara: Jurnal Riset Akuntansi
Pande Gede Bagus Devan Swagotra
Universitas Mahasaraswati Denpasar
Decision Sciences, Operations Research & Management

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Determinan Tax Avoidance pada Perusahaan Sub-Sektor Food and Beverage di Bursa Efek Indonesia Ni Wayan Sintia Dewi; Ni Putu Dita Astiari; Pande Gede Bagus Devan Swagotra; Ni Luh Gde Novitasari; Putu Novia Hapsari Ardianti; I Putu Edy Arizona; Putu Wenny Saitri
Juara: Jurnal Riset Akuntansi Vol. 16 No. 1 (2026): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v16i1.13625

Abstract

Tax avoidance tends to be carried out by a number of companies which aim to reduce taxable profits through tax planning without violating the law, so that company profits are not reduced by taxes imposed by the government. This research aims to determine the influence of company size, leverage, capital intensity, profitability, and sales growth on tax avoidance on the Indonesian Stock Exchange in 2020-2022. The company population is 84 food and beverage companies listed on the Indonesia Stock Exchange. The sample consisted of 20 companies with 60 firm-year observations. This research uses a purposive sampling technique, with multiple linear regression analysis methods. The results of this research show that company size, leverage and capital intensity have no effect on tax avoidance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange, while profitability and sales growth have a positive effect on tax avoidance in food and beverage sub-sector companies listed on the Indonesian Stock Exchange.
Co-Authors I Putu Edy Arizona Ni Luh Gde Novitasari Ni Putu Dita Astiari Ni Wayan Sintia Dewi Putu Novia Hapsari Ardianti Putu Wenny Saitri