Work

Pengaruh Sales Growth, Capital Intensity Dan Ukuran Perusahaan Terhadap Tax Avoidance (studi Empiris Pada Perusahaan Sektor Consumer Non-cyclicals Sub Sektor Food and Beverages Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023)

Year: 2025

Type: article

Abstract: This research aims to analyze the influence of Sales Growth, Capital Intensity, and Company Sze on Tax Avoidance in non-cyclicals consumer industry companies listed on the Indonesia Stock Exchange for the period 2019-2023. The type of research used is quantitative research with secondary data sources. By using a purposive sampling method based on predetermined criteria. The results of this research show that Sales Growth, Capital Intensity, and Company Size simultaneously influence Tax Avoidance. The Sales Growth variable shows that it partially has no effect on Tax Avoidance. The Capital Intensity variable partially shows an effect on Tax Avoidance. The Company Size variable partially shows an effect on Tax Avoidance.

Source: Jurnal Nusa Akuntansi

DOI: 10.62237/jna.v2i2.241

Authors: Nabila Firza Azahra, Abu Yazid

Institution: Universitas Pamulang

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: hybrid

OpenAlex ID: W4409979218

FWCI:

Cites: 18

Cited by:

Related to: 10