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Cahyani Nuswandari
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Journal : Gorontalo Accounting Journal

 1 
Analisis Penyebab Tax Avoidance Pada Perusahaan Sektor Consumer Cyclicals, Consumer Non-Cyclicals, dan Healthcare Kholilatussaskia, Nur Azizah; Nuswandari, Cahyani
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3752

Abstract

The purpose of this research is to analyse the effect of Capital Intensity, Leverage, Company Size, and Sales Growth on Tax Avoidance in Consumer Cyclicals, Consumer Non-Cyclicals, and Healthcare sector companies listed on the IDX for the 2020-2022 period. This research uses descriptive statistical tests, panel data regression, classical assumption tests, coefficient of determination tests, F tests, and t tests in data analysis. The analysis results prove that Sales Growth has a positive effect on Tax Avoidance. While Leverage has a negative effect on Tax Avoidance. Meanwhile, Capital Intensity and Company Size have no influence on Tax Avoidance.
Co-Authors 08.05.52.0005 Cindy Inawati Gunawan 08.05.52.0075 Nur Arifiyani 08.05.52.0085 Anindhita Ismawardani 08.05.52.0089 Nia Ariyanti 08.05.52.0141 Rendy Astriawan Prakoso 0835030701 Sri Wahyuni 0835030711 Hendry Setiantoro 09.05.52.0019 Anis Putri Hapsari 09.05.52.0100 Ayu Dian Maharlina 09.05.52.0110 Oky Ratnasari 09.05.52.0144 Wulan Ayu Tristiyani 09.05.52.0200 Anggi Pratiwi 10.05.52.0002 Awaludin Akbar 10.05.52.0004 Marta Syamsudin 10.05.52.0029 Afifatul Jannah 10.05.52.0069 Martini Rahayu 10.05.52.0115 Amik Murniyati 12.05.52.0050 Desi Nurhayati, 12.05.52.0050 12.05.52.0061 Yuanita Ayu, 12.05.52.0061 12.05.52.0096 Febriana Indah Pratiwi, 12.05.52.0096 12.05.52.0100 Tantri Rohmani, 12.05.52.0100 12.05.52.0104 Ria Rizki Eka Santi, 12.05.52.0104 12.05.52.0179 Nurul Fadhilah, 12.05.52.0179 Adelia Anugrahi Kusuma, 12.05.52.0123 Adelia Anugrahi Kusuma, 12.05.52.0123 Ahmad Khusnaini, 14.05.52.0050 Alfia Nurul Fadhilah Putri Andi Kartika Arizta Rahmawati, 15.05.52.0022 Atikasari Wahyu Wardhani, 13.05.52.0121 Atikasari Wahyu Wardhani, 13.05.52.0121 Bambang Sudiyatno Crisanti, Stephanie Desi Ayu Rahmawati, 13.05.52.0222 Desi Ayu Rahmawati, 13.05.52.0222 Dewi Hastuti, 10.05.52.0201 Dewi Hastuti, 10.05.52.0201 Dhea Tirta Ayu Pravesty, 14.05.52.0083 Dian Alinda Saraswati, 15.05.52.0349 Dita Ratnasari Suyono, 13.05.52.0070 Dita Ratnasari Suyono, 13.05.52.0070 Dwi Prasetyo Wahyu Nugroho, 14.05.52.0133 Eka Putri Anggraeni, 16.05.62.0002 Fadila, Anisa Nur Fajar Gunawan Fajar Gunawan, 15.05.52.0025 Fitri Cahyanti, 10.05.52.0101 Fitri Cahyanti, 10.05.52.0101 Gunawan, Felicia Septiana Hardiyanti, Widhian Ignatius Sendy Wiratmoko, 13.05.52.0036 Ignatius Sendy Wiratmoko, 13.05.52.0036 Imay Sulistiyani, 14.05.62.0015 Istiqomah, Putri Ita Tri Astuti, 13.05.52.0057 Ita Tri Astuti, 13.05.52.0057 Kartika Andi Kartika Krisnawati, 15.05.52.0335 Kholilatussaskia, Nur Azizah Khusnul Khotimah, Deva Kristina Anindita Hayuningtias Kusuma Putri, Galuh Luluk Mutmainah, 14.05.52.0079 Maharani, Nabila Intan Mahendra Alif Kurniawan, 13.05.52.0163 Mahendra Alif Kurniawan, 13.05.52.0163 Mega Anggun Pertiwi, 14.05.52.0284 Milaedy, Verinaapril Muhammad Ali Ma'sum Murni Indaharini, 14.05.52.0087 Ni Ketut Rasmini Nurul Azizah Al Laurent, 13.05.52.0018 Nurul Azizah Al Laurent, 13.05.52.0018 Nurul Kusuma Wardani Oktiawan Setiadi, 11.05.52.0205 Putri, Hermalia Jelita Rachmawati Meita Oktaviani Radlia Juniyafie, 16.05.62.0011 Rahmadani, Hanifah Putri Ribka Cahya Wulandari, 14.05.52.0116 Ribka Cahya Wulandari, 14.05.52.0116 Risma Namira Ivano Saputri, Reniar Senia Noviani, 14.05.52.0132 Senia Noviani, 14.05.52.0132 Shasmita Sandra Carissa, 14.05.52.0093 Sri Sudarsi SUNARTO Sundari Tri Utami Wijayanti, 13.05.52.0162 Sundari Tri Utami Wijayanti, 13.05.52.0162 Susiwo, 14.05.52.0203 Tarisma Indri Ardianti Vivi Lana Aprianti, 15.05.52.0295 Yang, Vania Florentina Santoso Yodhi Yustar Affif Tjokrowardojo, 11.05.52.0008 Yodhi Yustar Affif Tjokrowardojo, 11.05.52.0008 Zebua, Seprianto