Pengaruh Capital Intensity dan Sales Growth terhadap Tax Avoidance dengan Profitabilitas sebagai Moderasi pada Perusahaan Makanan dan Minuman Tahun 2021-2024

Hestiana Yuliawati (Universitas Slamet Riyadi Surakarta)
Fadjar Harimurti (Universitas Slamet Riyadi Surakarta)

Jurnal Mahasiswa Manajemen dan Akuntansi
Vol. 5 No. 2 (2026): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi

This study aims to analyze the effect of Capital Intensity and Sales Growth on Tax Avoidance, with Profitability as a moderating variable in food and beverage companies during the 2021–2024 period. This research employs a quantitative approach utilizing secondary data obtained from financial statements and annual reports accessed through the official Indonesia Stock Exchange website. By using a purposive sampling technique, a sample of 15 companies was selected, resulting in a total of 60 observation. Data analysis was conducted using SPSS version 25 through descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, and Moderated Regression Analysis (MRA). The results indicate that Capital Intensity has a significant positive effect on Tax Avoidance, whereas Sales Growth has no significant effect on Tax Avoidance. Furthermore, Profitability is unable to moderate the relationship between Capital Intensity and Tax Avoidance, nor can it moderate the relationship between Sales Growth And Tax Avoidance.