AYUNINGTYAS, RETNO MURTI (2025) PENGARUH CAPITAL INTENSITY, SALES GROWTH, DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sub Sektor Food and Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 - 2023). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to examine the influence of Capital Intensity, Sales Growth, and Leverage on Tax Avoidance. The research employs a quantitative method and utilizes secondary data. The population consists of all food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample used in this study comprises 30 that met the criteria over a period of 5 years. The sampling method applied is purposive sampling. This study uses Multiple Linear Regression Analysis techniques with the Econometric Views (Eviews) program. The results of the study show that Capital intensity has a negative and significant effect, Sales growth has no effect, and Leverage has a significant negative effect on Tax Avoidance. Keywords: Capital intensity, Sales growth, Leverage, Tax Avoidance Penelitian ini bertujuan untuk menguji pengaruh Capital Intensity, Sales Growth dan Leverage terhadap Tax Avoidance. Penelitian ini menggunakan metode kuantitatif dan penelitian ini menggunakan data sekunder. Populasi yang digunakan adalah seluruh Perusahaan Sub Sektor Food And Beverage yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2023. Sampel yang digunakan dalam penelitian ini sebanyak 30 perusahaan yang memenuhi kriteria dalam kurun waktu 5 tahun. Pengambilan sampel yang dilakukan dengan menggunakan metode purposive sampling. Penelitian ini menggunakan teknik Analisis Regresi Linear Berganda dengan program Econometric Views (Eviews). Hasil penelitiannya menunjukkan bahwa Capital intensity berpengaruh negatif dan signifikan, Sales growth tidak berpengaruh, dan Leverage berpengaruh negatif signifikan terhadap Tax Avoidance. Kata Kunci : Capital intensity, Sales growth, Leverage, Tax Avoidance
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