Jurnal Akuntansi dan Keuangan
Vol. 4 No. 4 (2025): Oktober 2025

PENGARUH SALES GROWTH, CAPITAL INTENSITY, DAN RISIKO PERUSAHAAN TERHADAP TAX AVOIDANCE

Indawati, Indawati (Unknown)
Anggun Anggraini (Unknown)
Endang Ruhiyat (Unknown)



Article Info

Publish Date
15 Oct 2025

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..

Copyrights © 2025






Journal Info

Abbrev

akua

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUA adalah Jurnal Akuntansi dan Keuangan yang diterbitkan empat kali setahun pada bulan Januari, April, Juli dan Oktober oleh Yayasan Pendidikan Penelitian Pengabdian Algero. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Dosen dan Mahasiswa yang ingin ...