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All Journal JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Silfani Aprilia
Universitas Pamulang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH INTENSITAS MODAL, PERTUMBUHAN PENJUALAN, DAN KEBIJAKAN UTANG TERHADAP PENGHINDARAN PAJAK Silfani Aprilia; Eko Sasongko Priyadi
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 5 (2026): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i5.3089

Abstract

This research was conducted to assess and test how capital intensity, sales growth, and debt policy, both jointly and individually, relate to tax avoidance among consumer non-cyclicals companies listed on the Indonesia Stock Exchange over the 2021-2025 period. Tax avoidance in this study is measured through the Effective Tax Rate (ETR), applying a quantitative approach based on panel data regression. Out of a population of 132 companies, 32 firms were retained as the final sample following purposive sampling and the removal of outlier data. Data was processed with Eviews Series 13. Findings indicate that the three independent variables jointly influence tax avoidance, whereas on an individual basis only debt policy shows a significant, negative relationship, while capital intensity and sales growth each show no significant effect.
Co-Authors Eko Sasongko Priyadi