Pengaruh Capital Intensity, Profitabilitas, Pertumbuhan Penjualan, Inventory Intensity, dan Transfer Pricing Terhadap Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2025
DOI:
https://doi.org/10.61231/bbed2a43Keywords:
Capital Intensity, Profitabilitas, Pertumbuhan Penjualan, Inventory Intensity, Transfer Pricing, Penghindaran Pajak.Abstract
This study aims to examine the effect of capital intensity, profitability, sales growth, inventory intensity, and transfer pricing on tax avoidance. The population in this study consists of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The sampling technique used in this study was purposive sampling, resulting in a sample of 27 companies with a total of 135 observations. The analysis technique used was multiple linear regression analysis with the assistance of IBM SPSS Statistics version 25. The results of this study indicate that sales growth and transfer pricing have a significant positive effect on tax avoidance, while inventory intensity has a significant negative effect on tax avoidance. Meanwhile, capital intensity and profitability have no significant effect on tax avoidance.
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