Pengaruh Intensitas Aset Tetap, Ukuran Perusahaan, Pertumbuhan Penjualan, dan Leverage terhadap Penghindaran Pajak
DOI:
https://doi.org/10.37481/jmeb.v6i3.2353Keywords:
Fixed Asset Intensity, Firm Size, Sales Growth, Leverage, Tax AvoidanceAbstract
This study aims to determine the effect of Fixed Asset Intensity, Firm Size, Sales Growth, and Leverage on Tax Avoidance. This research employs a quantitative approach using secondary data obtained from banking companies listed on the Indonesia Stock Exchange during 2020–2024. The sample consists of 30 banking companies over a five-year period, resulting in 150 observations, selected using purposive sampling based on the availability and completeness of financial statements. Tax Avoidance is the dependent variable, while Fixed Asset Intensity, Firm Size, Sales Growth, and Leverage are the independent variables. Data processing was performed using Microsoft Office Excel 2021 and EViews 12. The analytical techniques included descriptive statistics, classical assumption tests, panel data regression, model selection, and hypothesis testing. The results indicate that Fixed Asset Intensity has a positive and significant effect on Tax Avoidance, Firm Size has a negative and significant effect, and Sales Growth has a positive and significant effect, while Leverage does not have a significant effect. Simultaneously, the four independent variables significantly affect Tax Avoidance.
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