The Effect of Capital Intensity, Sales Growth and Firm Size on Tax Avoidance (Empirical Study on Properti and Real Estate Sector Listed on Indonesia Stock Exchange in 2022-2023)
DOI:
https://doi.org/10.22437/jaku.v10i01.45717Keywords:
Capital Intensity, Sales Growth, Firm Size, Tax AvoidanceAbstract
This study aims to determine the Effect of Capital Intensity, Sales Growth and Firm Size on Tax avoidance . The independent variables used in this study are Capital Intensity, Sales Growth and Firm Size. While the dependent variable in the study is Tax avoidance . This type of research is quantitative research. The population in the study were Properti and Real Estate companies listed on the Indonesia Stock Exchange for the period 2022-2023. The sample in this study was taken using the purposive sampling method with a sample size of 33 companies. The data analysis used in this study is secondary data obtained from the official website of the Indonesia Stock Exchange. The analysis technique used is data regression using the help of E-Views 12 software. The results of this study indicate that Capital Intensity has no effect on Tax avoidance . While Sales Growth and Firm Size have a negative effect on Tax avoidance.
References
Anggriani, A., & Amin, M. N. (2022). Pengaruh Good Corporate Governance, Kinerja Keuangan Dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Jurnal Ekonomi Trisakti, 2(2), 883–892. https://doi.org/10.25105/jet.v2i2.14739
Aprebiyani D.F, N. N. E. H. (2020). Pengaruh Pengetahun Sanksi Pajak dan Penerapan E-Filing terhadap Kepatuhan Wajib Pajak. In Prosiding Akuntansi (Vol. 06, Nomor 01). https://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/19897
Arviyanti, A., & Muiz, E. (2020). Pengaruh Karakeristik Perusahaan Dan Struktur Kepemilikan Terhadap Penghindaran Pajak / Tax Avoidance Pada Perusahaan Bumn Yang Terdaftar Pada Bei Tahun 2013-2016. Jurnal Akuntansi, 7(1), 28–46. https://doi.org/10.37932/ja.v7i1.22
Ghozali, I., & Ratmono, D. (2017). Analisis Multivariat Dan Ekonometrika (Teori, Konsep Dan Aplikasi Dengan Eviews 10). Badan Penerbit Universitas Diponegoro.
Hidayatul Aini, & Andi Kartika. (2022). The Pengaruh Profitabilitas, Leverage, Komisaris Independen, Ukuran Perusahaan dan Capital Intensity Terhadap Penghindaran Pajak. Kompak :Jurnal Ilmiah Komputerisasi Akuntansi, 15(1), 61–73. https://doi.org/10.51903/kompak.v15i1.604
Khairunnisa, N. R., Simbolon, A. Y., & Eprianto, I. (2023). Pengaruh Leverage, Profitabilitas, Good Governance Terhadap Penghindaran Pajak (Tax Avoidance). Jurnal Economina, 2(8), 2164–2177. https://doi.org/10.55681/economina.v2i8.726
Khomsiyah, N., Muttaqiin, N., & Katias, P. (2021). Pengaruh Profitabilitas, Tata Kelola Perusahaan, Leverage, Ukuran Perusahaan, Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Periode 2014-2018. Ecopreneur.12, 4(1), 1. https://doi.org/10.51804/econ12.v4i1.917
Kusumaningsih, O., & Mujiyati, M. (2024). Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Penghindaran Pajak. Journal of Economic, Bussines and Accounting (COSTING), 7(2), 4116–4127. https://doi.org/10.31539/costing.v7i3.9105
Marta, D., & Nofryanti, N. (2023). Pengaruh Intensitas Modal, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Penghindaran Pajak. Jurnal Akuntansi dan Keuangan, 28(1), 55–65. https://doi.org/10.23960/jak.v28i1.756
Mukti, A. H., & Urrahmah, S. (2022). the Effect of Liquidity, Capital Intensity, and Inventory Intensity on Tax Avoidance. International Journal of Research-GRANTHAALAYAH, 9(December), 1–16. https://doi.org/10.29121/granthaalayah.v9.i12.2021
Muslim, A. B., & Fuadi, A. (2023). Analisis Penghindaran Pajak Pada Perusahaan Property Dan Real Estate. Jesya, 6(1), 824–840. https://doi.org/10.36778/jesya.v6i1.1012
Nabila, & Ramdani, E. (2022). Pengaruh Insentif Eksekutif dan Ukuran Perusahaan terhadap Tax Avoidance Studi Empiris pada Perusahaan Manufaktur Sub Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2020. Asian Journal of Management Analytics, 1(1), 51–62. https://doi.org/10.55927/ajma.v1i1.1394
Nyman, R. C. S., Kaidun, I. P., & Lingga, I. S. (2022). Pengaruh Firm Size, Return On Equity, dan Current Ratio Terhadap Tax Avoidance pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi, 14(1), 172–186. https://doi.org/10.28932/jam.v14i1.4375
Pramesti, W. R., & Susilawati, C. (2023). Pengaruh Kompensasi Manajemen, Umur Perusahaan, Pertumbuhan Penjualan, Capital Intensity dan Leverage terhadap Penghindaran Pajak. Reslaj : Religion Education Social Laa Roiba Journal, 6(1), 346–365. https://doi.org/10.47467/reslaj.v6i1.3822
Rahmawati, R., & Nurcahyani, N. (2024). Laju penghindaran pajak pada sektor property dan real estate. Jurnal Financia, 5(1), 45–51. http://ejurnal.ars.ac.id/index.php/financia
Reza, D., Ramadhani, D., Mahfudzoh, N., Ramadhani, D. K., & Fitri, V. (2023). Analisis Penerimaan dan Pengeluaran Negara Indonesia Tahun 2019-2021. Journal Of Ekonomic Education, 2(1), 1–15.
Rismawati, S., & Atmaja, S. N. C. W. (2023).
Pengaruh Capital Intensity, Sales Growth, dan Pengungkapan Corporate Social Responsibility Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di BEI Periode 2017-2021). Jurnal Revenue, 3(2), 553–566. www.idx.co.id
Safitri, N., & Damayanti, T. W. (2021). Sales Growth dan Tax Avoidance dengan Kepemilikan Institusional Sebagai Variabel Pemoderasi. Perspektif Akuntansi, 4(2), 175–216. https://doi.org/10.24246/persi.v4i2.p175-216
Shubita, M. F. (2024). The effect of tax avoidance on firm value with leverage as a moderating variable. Investment Management and Financial Innovations, 21(2), 336–344. https://doi.org/10.21511/imfi.21(2).2024.27
Sinaga, R., & Malau, H. (2021). 811-Article Text-2167-1-10-20210609 (1). Pengaruh Capital Intensity dan Inventory Intensity Terhadap Penghindaran Pajak (Studi Kasus pada Perusahaan Sub-Sektor Kimia yang Terdapat di BEI Periode 2017- 2019), 3(2), 311–322.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Nazrul Musyafiq, Fitrini Mansur, Nela Safelia
This work is licensed under a Creative Commons Attribution 4.0 International License.
