PENGARUH CAPITAL INTENSITY, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE (STUDI PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2020)

Abstract

Tax is the largest source of income which is very important for the country. However for companies, taxes are considered as burden that will have an impact on company profits. This makes companies tend to do tax avoidance to try minimize their tax expense. There are various factors that can influence companies to do tax avoidance including capital intensity, company size, and sales growth. This study aims to determine the effect of capital intensity, company size, and sales growth on tax avoidance. The population of this study are food and beverage companies listed on the Indonesia Stock Exchange in 2017-2020. The sample selection used purposive sampling technique, so 17 companies are obtained. The analytical method used in this study is multiple linear regression analysis with the help of IBM SPSS version 25. The results of this study indicate that capital intensity has an effect on tax avoidance, while company size and sales growth have no effect on tax avoidance.