PENGARUH INTENSITAS MODAL, INTENSITAS PERSEDIAAN, DAN LIKUIDITAS TERHADAP PENGHINDARAN PAJAK

Abstract

This research examines the effect of capital intensity (IM), supply intensity (IP), and liquidity (CR) on tax avoidance (ETR) at the Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) during 2019-2022. The research applies quantitatively. The population consists of 84 Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) during 2019- 2022. Furthermore, the data were in the form of companies’ annual and financial statements. The data analysis technique used multiple linear regression with the Statistical Program for Social Science (SPSS) 26 version. Moreover, the data collection technique used purposive sampling. In line with that, there were 29 companies fulfilled the criteria as samples. As the observation period was 4 years, 116 data samples were taken. The result shows that capital intensity and supply intensity have an insignificant effect on tax avoidance. On the other hand, liquidity has a negative effect on tax avoidance at the Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) during 2019-2022.