Determinan Penghindaran Pajak pada Perusahaan Sektor Industri Barang Konsumsi (Consumer Non-Cycical)
Year: 2025
Type: article
Abstract: This study seeks empirical information on the impact of capital intensity, inventory intensity, sales growth, company risk, and firm size on tax avoidance. Descriptive quantitative research techniques are employed in this study, which makes use of secondary data sources from non-cyclical consumer sector businesses listed on the IDX between 2018 and 2022. Purposive sampling was used to pick 35 companies as samples during this time period. With the aid of SPSS version 25, the data analysis method employs multiple linear regression analysis. The findings of this study indicate that corporate risk has a negative impact on tax avoidance. Meanwhile, there is no influence between tax avoidanced and capital intensity, inventory intensity, sales growth and company size. Tax avoidance is influenced simultaneously by capital intencity, inventore intensity, sales growth, company risk, and company size. This research can be used to evaluate organizations' tax management practices. It is intended that enterprises will become more compliant and aware of their tax obligations. This study employs firm objects in the consumer non-cycical sector listed on the IDX, with financial report data for the most recent five years (2017-2022).
Source: Liquidity
Authors: Mohammad Bisri Mustofa, Muhaimin Dimyati, Nurshadrina Kartika Sari
Institution: Institut Teknologi dan Sains Mandala
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4414128162