Pengaruh Leverage, Sales Growth, dan Capital Intensity terhadap Tax Avoidance Perusahaan Sektor Consumer Non Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019

Rahmi, Nastiti (2021) Pengaruh Leverage, Sales Growth, dan Capital Intensity terhadap Tax Avoidance Perusahaan Sektor Consumer Non Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019. Masters thesis, STIM YKPN Yogyakarta.

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Abstract

This study aims to examine and analyze the effect of leverage, sales growth, and capital intensity on tax avoidance in consumer non cyclicals sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The population in this study are all companies in the consumer non cyclicals sector listed on the Indonesia Stock Exchange for the 2017-2019 period. The number of samples as many as 26 companies obtained by purposive sampling method. The data analysis method used is panel data regression analysis. The conclusion of this study is that leverage has a negative effect on tax avoidance, sales growth does not negatively affect tax avoidance, and capital intensity does not have a positive effect on tax avoidance.

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