Pengaruh Intensitas Modal, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Sektor Properti dan Real Estate Periode 2020-2024)

Mervina Ardianti Saputri (Universitas Pamulang)
Indra Iman Sumantri (Universitas Pamulang)

JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Vol. 3 No. 3 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September

Abstract - This research aims to determine the effect of capital intensity, sales growth,and firm size on tax avoidance. The type of research used is quantitative research with secondary data obtained from www.idx.co.id. The population in this research is companies in the property and real estate sector listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample used in this study consists of 15 companies with an observation period of 5 years spanning 2020–2024, resulting in a total of 75 observations. The analyses employed include descriptive statistics and panel data regression analysis, using the Eviews version 12. The results show that, simultaneously, capital intensity, sales growth, and firm size influence tax avoidance. Partially, capital intensity influences tax avoidance, sales growth does not influence tax avoidance, and firm size influences tax avoidance.