Pengaruh Fixed Asset Intensity, Inventory Intensity, dan Pertumbuhan Penjualan terhadap Tax Avoidance
DOI:
https://doi.org/10.37481/jmeb.v6i3.2312Keywords:
Tax Avoidance, Fixed Asset Intensity, Inventory Intensity, Sales Growth, Panel DataAbstract
Tax avoidance remains an important issue because companies may seek to reduce their tax burden while maintaining business performance. This study aims to examine the effect of fixed asset intensity, inventory intensity, and sales growth on tax avoidance in consumer non-cyclical companies listed on the Indonesia Stock Exchange during 2020–2024. This quantitative study uses secondary data obtained from annual financial reports. The sample was selected using purposive sampling, resulting in 18 companies and 90 firm-year observations after data screening. Panel data regression was employed, with the Random Effect Model selected for the estimation. The findings show that fixed asset intensity and inventory intensity do not have a significant effect on tax avoidance. In contrast, sales growth has a significant effect on tax avoidance. Simultaneously, fixed asset intensity, inventory intensity, and sales growth significantly affect tax avoidance. These findings indicate that sales growth is more closely associated with tax avoidance than the intensity of fixed assets and inventory among consumer non-cyclical companies during the study period.
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