Pengaruh Capital Intensity, Inventory Intensity dan Sales Growth terhadap Tax Avoidance
DOI:
https://doi.org/10.30640/jumma45.v5i1.5815Keywords:
Capital Intensity, Inventory Intensity, Sales Growth, Tax Avoidance, Taxation.Abstract
This study aims to examine the effects of capital intensity, inventory intensity, and sales growth on tax avoidance among property and real estate companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The population of this study consists of all publicly traded companies operating in the property and real estate sector. A purposive sampling technique was applied based on predetermined criteria, resulting in a sample of 21 companies. The study used secondary data obtained from the companies’ annual financial reports and published information. Panel data regression analysis was employed to test the proposed hypotheses, with data processing conducted using E-Views software version 13. The findings show that capital intensity, inventory intensity, and sales growth simultaneously have a significant effect on tax avoidance. This indicates that the three independent variables, when considered together, contribute to variations in corporate tax avoidance practices. The partial analysis provides specific results. Capital intensity has an effect on tax avoidance, suggesting that the proportion of company investment in fixed assets is associated with tax avoidance behavior. Inventory intensity also affects tax avoidance, indicating that the level of investment in inventories is related to tax strategies. In contrast, sales growth does not affect tax avoidance.
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