International Journal of Business Accounting Management Social Science
Vol. 1 No. 1 (2025): April

The Effect of Capital Intensity, Sales Growth and Gender Diversity on Tax Avoidance: An Empirical Study of Companies Listed on the Indonesia Stock Exchange

Dayanti, Anggun Dwi (Unknown)
Fitriyani, Yuniar (Unknown)
Andarsari, Pipit Rosita (Unknown)

Article Info

Publish Date
15 Apr 2025

Abstract

This research investigates how capital intensity, sales growth, and gender diversity impact tax avoidance. The study focuses on food and beverage companies listed on the Indonesia Stock Exchange during the 2022–2023 period. Using purposive sampling, 42 companies were selected for analysis. Data were analyzed with SPSS version 26, employing multiple linear regression techniques. The findings reveal that sales growth significantly influences tax avoidance, whereas capital intensity and gender diversity do not exhibit a significant effect.

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Journal Info
International Journal of Business Accounting Management Social Science
Website

Abbrev

IJBAMS

Publisher

Manajemen Multitalenta Indonesia

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The journal publishes research papers in the fields of Management, Risk Management, Marketing, Finance, Economics, Banking, Accounting, Islamic Economics, Islamic Banking, Islamic Finance, Human Resources Management, International Business, Entrepreneurship, Business Ethics, International Relations, ...