Pengaruh Capital Intensity, Environmental Social Governance, dan Sales Growth terhadap Tax Avoidance
DOI:
https://doi.org/10.37481/jmeb.v6i3.2349Keywords:
Capital Intensity, Environmental Social Governance, Sales Growth, Tax AvoidanceAbstract
This study aims to examine the effects of Capital Intensity, Environmental, Social, and Governance, and Sales Growth on Tax Avoidance among companies in the primary consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative research approach. The sample was selected using purposive sampling from a population of 131 companies, resulting in 11 companies with a total of 55 observations. Quantitative data analysis was conducted using panel data regression with the aid of EViews 12. The results indicate that, simultaneously, Capital Intensity, Environmental, Social, and Governance (ESG), and Sales Growth influence Tax Avoidance. Partially, Capital Intensity and Sales Growth do not influence Tax Avoidance. Meanwhile, Environmental, Social, and Governance (ESG) does influence Tax Avoidance. These findings indicate that the implementation of (ESG) plays a greater role in influencing tax avoidance practices than either capital intensity or sales growth. This study is expected to serve as a reference for the advancement of knowledge in the fields of accounting and taxation, provide guidance to companies in formulating tax policies consistent with the principles of good corporate governance, serve as a basis for investors’ investment decisions, and serve as a reference for future researchers in conducting studies on the factors that influence tax avoidance.
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