PENGARUH UKURAN PERUSAHAAN, CAPITAL INTENSITY, DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK

Abstract

Tax is the one of the country’s income resources which forceful. Besides, it becomes the biggest income in country’s receipt and budget. For companies, taxes are a burden that will reduce net income, so they always want to keep taxes to a minimum. This research aimed to examine and to find out the effect of firm size, capital intensity, and sales growth on tax avoidance at Food and Beverage also Pharmaceutical sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018-2022. Furthermore, the research was descriptivequantitative; in which the data were collected, interpreted, and presented using or by numbers. Moreover, the data collection technique used purposive sampling in which the samples were taken based on certain criteria. In line with that, there were 30 companies which feasible to be observed as the sample. Additionally, the data analysis technique used multiple linear regressions with the SPSS (Statistical Product and Service Solutions). In addition, the result showed that both firm size and capital intensity had not a significant effect on tax avoidance at Food and Beverage also Pharmaceutical sector. Likewise, sales growth had not a significant effect on the tax avoidance at Food and Beverage also Pharmaceutical sector.