Pengaruh Intensitas Modal dan Ukuran Perusahaan terhadap Tax Avoidance
DOI:
https://doi.org/10.37481/jmeb.v6i3.2304Keywords:
Capital Intensity, Firm Size, Tax Avoidance, Energy Sector Companies, Indonesia Stock ExchangeAbstract
This study aims to examine the effect of capital intensity and firm size on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employed a quantitative approach using secondary data obtained from the companies' financial statements. The sample was selected using purposive sampling, resulting in 21 companies with a total of 105 observations. Data were analyzed using panel data regression with EViews 13 software. Based on the model selection test, the Fixed Effect Model (FEM) was selected as the most appropriate model. The results indicate that capital intensity has a significant effect on tax avoidance, while firm size has no significant effect on tax avoidance. Simultaneously, capital intensity and firm size have a significant effect on tax avoidance. The coefficient of determination indicates that the independent variables explain 36.95% of the variation in tax avoidance based on the Adjusted R-Squared value, while the remaining 63.05% is explained by other variables outside the research model. Therefore, it can be concluded that capital intensity affects tax avoidance, whereas firm size does not affect tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period.
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