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All Journal Inovasi: Jurnal Ilmiah Ilmu Manajemen Paulus Journal of Accounting (PJA) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Jurnal Akuntansi dan Keuangan Formosa Journal of Sustainable Research (FJSR) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Endang Ruhiyat
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Akuntansi dan Keuangan

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PENGARUH SALES GROWTH, CAPITAL INTENSITY, DAN RISIKO PERUSAHAAN TERHADAP TAX AVOIDANCE Indawati, Indawati; Anggun Anggraini; Endang Ruhiyat
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5794

Abstract

This study aims to examine, analyze, and measure the effect of Sales Growth, Capital Intensity, and Firm Age on Tax Avoidance in industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 until 2024. This research is classified as quantitative research, which aims to describe and test predetermined hypotheses using secondary data. The data analysis method employed is panel data regression using Microsoft Excel and EViews 9 applications. The population in this study includes all companies in the industrial sector. The data collection technique used is purposive sampling, in which out of 50 population units, 14 were selected as research samples. The results of the study show that Sales Growth, Capital Intensity, and Firm Risk simultaneously have a significant effect on Tax Avoidance in industrial sector companies for the period 2020 until 2024. Partially, Sales Growth has a significant effect on Tax Avoidance, Capital Intensity has no effect on Tax Avoidance, while Firm Risk has a significant effect on Tax Avoidance..
Co-Authors Anastasia Awa Anggun Anggraini Charly Manurung Didi Sujadi Erly Nur Awalia Harnovinsah Harnovinsah Holiawati Indawati, Indawati JMV. Mulyadi Lasmaria Yohana Manalu Luh Gede Arieska Dianthy Marheni Marnija Nofryanti Nur Andika Handayani Nurmala Ahmar Rosiati Parapat Rosita Maharani, Virda RR. Ella Evrita Hestiandari Siti Khadijah SUGIYANTO Sugiyanto - Suripto Yusuf Hendrawan