PENGARUH INTENSITAS MODAL, PERTUMBUHAN PENJUALAN, DAN KEBIJAKAN UTANG TERHADAP PENGHINDARAN PAJAK

Silfani Aprilia (Universitas Pamulang)
Eko Sasongko Priyadi (Universitas Pamulang)

JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Vol. 3 No. 5 (2026): September

This research was conducted to assess and test how capital intensity, sales growth, and debt policy, both jointly and individually, relate to tax avoidance among consumer non-cyclicals companies listed on the Indonesia Stock Exchange over the 2021-2025 period. Tax avoidance in this study is measured through the Effective Tax Rate (ETR), applying a quantitative approach based on panel data regression. Out of a population of 132 companies, 32 firms were retained as the final sample following purposive sampling and the removal of outlier data. Data was processed with Eviews Series 13. Findings indicate that the three independent variables jointly influence tax avoidance, whereas on an individual basis only debt policy shows a significant, negative relationship, while capital intensity and sales growth each show no significant effect.