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

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.