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All Journal JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Mervina Ardianti Saputri
Universitas Pamulang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Intensitas Modal, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Sektor Properti dan Real Estate Periode 2020-2024) Mervina Ardianti Saputri; Indra Iman Sumantri
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 3 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i3.12552

Abstract

Abstract - This research aims to determine the effect of capital intensity, sales growth,and firm size on tax avoidance. The type of research used is quantitative research with secondary data obtained from www.idx.co.id. The population in this research is companies in the property and real estate sector listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample used in this study consists of 15 companies with an observation period of 5 years spanning 2020–2024, resulting in a total of 75 observations. The analyses employed include descriptive statistics and panel data regression analysis, using the Eviews version 12. The results show that, simultaneously, capital intensity, sales growth, and firm size influence tax avoidance. Partially, capital intensity influences tax avoidance, sales growth does not influence tax avoidance, and firm size influences tax avoidance.
Co-Authors INDRA IMAN SUMANTRI