Determinan Tax Avoidance pada Perusahaan Sub-Sektor Food and Beverage di Bursa Efek Indonesia

Ni Wayan Sintia Dewi (Universitas Mahasaraswati Denpasar)
Ni Putu Dita Astiari (Universitas Mahasaraswati Denpasar)
Pande Gede Bagus Devan Swagotra (Universitas Mahasaraswati Denpasar)
Ni Luh Gde Novitasari (Universitas Mahasaraswati Denpasar)
Putu Novia Hapsari Ardianti (Universitas Mahasaraswati Denpasar)
I Putu Edy Arizona (Universitas Mahasaraswati Denpasar)
Putu Wenny Saitri (Universitas Mahasaraswati Denpasar)

Juara: Jurnal Riset Akuntansi
Vol. 16 No. 1 (2026): Juara: Jurnal Riset Akuntansi

Tax avoidance tends to be carried out by a number of companies which aim to reduce taxable profits through tax planning without violating the law, so that company profits are not reduced by taxes imposed by the government. This research aims to determine the influence of company size, leverage, capital intensity, profitability, and sales growth on tax avoidance on the Indonesian Stock Exchange in 2020-2022. The company population is 84 food and beverage companies listed on the Indonesia Stock Exchange. The sample consisted of 20 companies with 60 firm-year observations. This research uses a purposive sampling technique, with multiple linear regression analysis methods. The results of this research show that company size, leverage and capital intensity have no effect on tax avoidance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange, while profitability and sales growth have a positive effect on tax avoidance in food and beverage sub-sector companies listed on the Indonesian Stock Exchange.