Pengaruh Ukuran Perusahaan, Intensitas Modal dan Intensitas Persediaan terhadap Penghindaran Pajak
DOI:
https://doi.org/10.30640/inisiatif.v5i3.7197Keywords:
Capital Intensity, Company Size, Inventory Intensity, Tax Avoidance, Tax ComplianceAbstract
This study aims to analyze the effect of company size, capital intensity, and inventory intensity on tax avoidance in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study uses secondary data obtained from the annual financial statements of the companies. The sampling technique used was purposive sampling, with a total sample of 14 companies that met the predetermined criteria. Data were analyzed using panel data regression with the help of E-Views 12 software. The results show that company size and inventory intensity have no significant effect on tax avoidance, while capital intensity has a significant effect on tax avoidance. These findings suggest that the higher the company's capital intensity, the greater its tendency to engage in tax avoidance practices. This research is expected to contribute to companies, investors, and the government in understanding the factors influencing tax avoidance practices and to encourage greater transparency and improved tax compliance in Indonesia's healthcare sector.
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